Abstract: The Marxist view of reality obtains the basis of its reality through the double criticism of Hegel and Feuerbach. It is not only the transcendence of Hegel’ s absolute reason, but also the explanation of the essence of reality from the perceptual experience of existence itself. Marxist view of reality has profound theoretical connotation and can provide theoretical reference for rural governance construction in the new era. In order to promote the rural governance construction and carry out the rural governance strategy, from the perspective of Marxist reality, we can find that there are mainly construction subject dilemma, realistic foundation dilemma and social relations dilemma in rural governance. Therefore, we should attach importance to emotional care to rebuild humanistic spirit, promote environmental governance to eliminate the gap between the rich and the poor, and strengthen cultural construction to rebuild the society of etiquette and custom.