Abstract: Implementing the rural revitalization strategy can effectively deal with the problems faced by agricultural and rural development in the new era and promote the building of a moderately prosperous society in all respects. However, there are still multiple problems in the process of rural revitalization. Taking Fei Xiao-tong's thought about the construction of small towns as a reference, it is argued that the main reasons for the backwardness of rural development in China's social transformation are asymmetric flow of resources, insufficient human capital and lack of social capital. It is then proposed to build a mechanism of urban-rural resource flow and development linked by urban and rural elements, talents, social capital and small towns, so as to promote the symmetric circulation of urban and rural resources, promote the coordinated development of urban and rural areas and realize rural revitalization.