Investment Evaluation of Rural Revitalization Projects: A Case of the B Village Rural Tourism Project in L City as an Example

National rejuvenation requires rural revitalization. Investment in rural projects is an important way to promote rural revitalization. Based on the rural tourism project in B Village, L City, this article elaborates on the basic situation and operational status of the project, and evaluates its economic and social benefits. Rural project investment faces issues such as a shortage of grassroots talent, insufficient financial resources, and inadequate management. Therefore, effectively introducing and educating project talents, enhancing the efficiency of fund utilization, and implementing project supervision and management are effective ways to address project challenges.