The report of the 19^th National Congress of the Communist Party of China points out that it is necessary to speed up the construction of ecological civilization，implement the strategy of rural revitalization，accelerate the national unified management，and further enhance the level of beautiful towns construction and rural economic revitalization. The goal for the implementation of the rural revitalization strategy is to make agriculture a promising industry，to make farmer an attractive profession，and to make the countryside a beautiful home for living and working. The construction of beautiful towns is a practical platform and an important carrier for realizing multiple dreams and visions，such as ecological civilization construction，rural revitalization，rural urbanization and turning farms into urban inhabitants. Therefore，the construction of beautiful towns provides an important carrier and platform for migrant workers returning home for entrepreneurship. This study mainly interviews and studies five representatives of the new generation of migrant workers who have returned to their hometowns and started their own businesses in the process of building beautiful towns in a certain district of Guangzhou，so as to understand the influencing factors of the new generation of migrant workers returning home for entrepreneurship，explore the status quo and dilemma of entrepreneurship，and put forward some suggestions based on the actual situation.