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The Fushan Marine Protected Area is located at Syangpu shoreline in Penganai, Taitung County, at the southern end of Tuluwan Bay, and this is the only marine recreational area in Taitung County. It was previously known as the Syangpu Marine Recreation Area. The Fushan coastal waters had abundant fisheries resources early on, but more than ten years ago, due to overfishing, the marine ecosystem was severely damaged, leaving fishermen unable to sustain their livelihoods and diminishing recreational value. Since its designation as the Fushan Fisheries Resource Conservation Area in 2005, the intertidal ecological diversity became rich in the eastern coastline, with well-preserved fish populations and coral reefs. Initially, the establishment of the Fushan Fisheries Resource Conservation Area caused difficulties in fishermen's livelihoods, but as the protection of habitats improved, the fisheries outside the conservation area have increasingly recovered, resulting in more stable fish harvests. After the establishment of the Fushan Marine Protected Area, it has not only attracted local tourists from Taiwan but also visitors from Japan, Canada, South Korea, and mainland China, generating tourist flow to the local community. At present, the recovery rate of marine species such as fish, shrimp, and shellfish has rapidly grown, creating new business opportunities. Local residents have become ecological tour guides and scuba diving instructors. In addition, residents have also launched a promoting campaign titled "Protecting Coastal Resources for Sustainable Development," including activities such as family treasure hunts on the beach, weekend beach clean-up events, ecological education workshops, and investigation activities for ecological resources conducted by the Syangpu Ocean Resources Conservation Association in these waters. This interactive environment that closely involves the ocean, ecology, and local residents has formed the beautiful "Marine Ecological Community," creating diverse values for marine resources and achieving sustainable development.