The new rural elites culture is a new cultural form derived from the creative transformation and innovative development of traditional rural elites culture， and it plays a unique role in promoting the comprehensive revitalization of rural areas The government and society are the two forces in the construction of new rural elites culture，and thus form a government-led construction path and a society-driven construction path. The government-led construction path is mainly based on the top-level design，integrating various resources，and paying attention to empowerment，and guides the construction of new rural elites culture through administrative top-down power. The society-driven construction path relies on rural endogenous forces，distinctive advantageous resources and participatory actions，and implements the construction of new rural elites culture through endogenous horizontal consultation. Although the dual construction paths coexist in rural areas，they have very different attributes and need to form a strong synergy through coordination between government and society to make the construction of new rural elites culture more sustainable and effective. Xi Jinping Thought on Culture provides a powerful ideological weapon and a scientific action guide for the collaboration of the dual paths. The dual construction paths should conform to the new requirements of the times，follow the logic of mutual embeddedness and integration，realize the coordination between government and society in interaction，embeddedness and integration，and jointly make contribution to the construction of new rural elites culture.