Abstract: Rural tourism is one of the key themes of the “14th Five Year Plan” period to enrich rural economic pattern, but also an important guarantee to meet people’ s needs for a better life. Pursuing high quality development of rural tourism is related to the enhancement of rural values and the process of agricultural and rural modernization. Based on the essential requirements of Chinese modernization, this article systematically summarized the value implication of high-quality development of rural tourism. Taking “development in a better coordinated way, low carbon, open and reform, prosperity and sharing” as the basic idea, it proposed five strategic paths, “improving quality and efficiency, green and low carbon transformation, supply side structural reform, enhancing international cooperation and competitive advantage, and exploring the value of cultural tourism” . Finally, it suggested that, it should start from the aspects of “working mechanism, talent intelligence, financial services, land coordination” to provide efficient guarantee for the high-quality development of rural tourism.