Abstract: In the new era, the application of points-based management in the field of rural governance is of great significance to the improvement of governance efficiency. Based on the analytical perspective of “subject-resource-means” , the theoretical framework of “points + diversified subjects” “points + differentiated capital” and “points + diversified incentives” was constructed, taking the point system in T city S village as a specific case, the practical mechanism of the point system to promote the improvement of rural governance efficiency in the new era was analyzed, and a collaborative governance mechanism based on multiple subjects, an operation guarantee mechanism based on governance resources, and an incentive and constraint mechanism based on face competition were constructed. Updating governance concepts and other aspects to further enhance the positive effect of the points system on the improvement of rural governance efficiency.