Abstract: The supply of rural cemeteries in Anhui Province is in disorder, which not only reflects the backward planning and construction of the supply of rural cemeteries, but also proves that the supply of rural cemeteries is a complex systematic project involving many factors including social welfare, cultural customs and ethics of the villagers. In order to solve this problem fundamentally, we must proceed from the point of view of system theory based on reality, and use WSR method to analyze the supply of rural cemeteries from the physical, logical and human aspects, and clarify the connection and difference among the relevant supply factors, and actively mobilize the interests of all. The initiative of the main body is to coordinate the contradiction of each other ’s interests, and scientifically to frame the implementation steps of the supply of rural cemeteries, and to promote the supply of rural cemeteries to become more standardized and scientific.