Abstract: Many poems in the imperial poetry in Qing Dynasty sang for Pengying with the good sustenance. The emperors transplanted the imaginary fairy mountains in the literary works into the royal gardens in Beijing. When the imagination became reality, being a part of the palace and the city, and being described into the literary works again, it is inevitable to have the personal perception of the aesthetic subject. The aesthetic tastes of the emperors in Qing Dynasty,as the special identities of the aesthetic subjects,form the characteristics of the imperial poetry for Pengying.