在乡村振兴背景下，构建乡村文化共同体，是推进乡村振兴战略、实现共同富裕的重要任务和必要手段。文章运用扎根理论这一质性分析方法发现，乡村文化共同体构建的内在逻辑是在政府的统筹管理和统一指挥下，夯实原住村民文化根基，拓宽返乡创业新村民的发展空间，保证社会文化组织的长远发展，从而实现经济和社会效益；原住村民、返乡创业者、社会文化组织之间存在互联互通、互利互惠、互帮互助的相互关系，这三大主体在政府的统筹管理下实现协作共赢，以共建共享、共同富裕为目标，形成政府、村民与社会文化组织多元主体间共建共享局面。

In the context of rural revitalization, building a rural cultural community is an important task and a necessary means to promote the rural revitalization strategy and achieve common prosperity. This paper uses the qualitative analysis method of rooting theory to find that the internal logic of building a rural cultural community is to consolidate the cultural foundation of indigenous villagers, broaden the development space of new villagers who return to their hometowns, and ensure the long-term development of social and cultural organizations under the overall management and unified command of the government, so as to achieve economic and social benefits; there is an interconnected, mutually beneficial and mutually supportive relationship among indigenous villagers, returning entrepreneurs and social and cultural organizations. Under the overall management of the government, these three main bodies work together to achieve a win-win situation, with the goal of building and sharing and common prosperity, forming a situation where the government, villagers and socio-cultural organizations can build and share together.