Xi Jinping's "two mountains" theory is the innovation and development of the concept of sustainable development in China, which has become an important guiding ideology of China's ecological civilization and modernization. The implementation of the rural revitalization strategy should actively practice the theory of "two mountains" : carrying out the development concept of "two mountains" and promoting rural revitalization with green development; strengthening the comprehensive improvement of rural environment and building ecological livable homes; exploring the integrated development mode of "rural tourism +" to promote the prosperity of rural industry and transforming social customs; constructing benign interaction mechanism of the "two mountains" to realize of rural affluent Living