This paper first reviews relevant domestic and foreign literature to discuss the development theories of the digital economy and theoretically analyzes the impact of the development of the digital economy on the "three rural" issues in rural areas. Secondly, based on the overall requirements of the rural revitalization strategy and combined with the research of relevant scholars, a comprehensive evaluation index system for the level of rural revitalization and the development level of the digital economy is established. Then, based on the calculated provincial-level rural revitalization level index and the comprehensive index of the development level of the digital economy, a time-varying analysis and regional difference analysis are carried out in both time and space dimensions.