Rural vitalization is a vital way to achieve common prosperity,and common prosperity is a guiding goal of rural vitalization.From the perspective of win-win values,firstly the connotation and structure of win-win values were expounded.Next,the related research and influencing factors of rural win-win values were summa-rized.Then,the problems and challenges existed in the construction of rural win-win values were analyzed.Fi-nally,the ways and countermeasures for the construction of rural win-win values were proposed,with the hope of cultivating and practicing the value pursuit of win-win and promoting common prosperity through rural high-qual-ity development in the process of rural revitalization.