Abstract: Encompassing aspects of production, ecology, society and culture of the rural areas, rural values serve as a crucial resource for achieving comprehensive rural revitalization. In the new era, the decline of rural values has led to various challenges in rural revitalization, including the lack of a central focus, inappropriate construction concepts, and hindrances to progress. It is imperative to reconstruct the value system of rural areas. To achieve this goal, 1) the reconstruction of rural values must be grounded in rural realities, the leadership of the Party upheld, and the pioneering spirit of the farmers encouraged to serve as the primary support; 2) a multi-level value evaluation system must be established to provide institutional guarantees for reconstructing rural values; and 3) a holistic approach must be adopted to optimize rural values through ensuring material security, environmental optimization and resource expansion.

Key words: rural revitalization, rural value, value reconstruction, mechanism guarantee