Abstract: Rural governance is an important area of national governance and a key step in implementing the strategy of Rural Revitalization. At present, China’ s rural reform has also entered a deep-water and critical period. Poverty alleviation through tourism is of great significance to rural governance. We should promote tourism services to help rural areas get rid of poverty and become rich, solve the employment problem of rural surplus labor, and realize rural revitalization. Based on the perspective of tourism poverty alleviation, it is of great significance for the development of rural tourism and the construction of rural governance system to analyze the development mode of rural governance and the specific realization path in the process of tourism poverty alleviation. This paper analyzes the path of rural governance from three aspects: insisting on the diversification of rural governance subjects, promoting the development of cultural characteristic industries, and strengthening the public service consciousness of farmers, so as to build and improve the rural governance system and development mode in the new era.