Abstract: Rural tourism is one of the important ways to achieve rural revitalization.However,tourism development should not only focus on economic values,but also contribute to solving social problems in rural areas.Social entrepreneurship focuses on social value,which provides a possible path to solve the problem of unbalanced and insufficient development of rural areas and further achieves the common prosperity.Focusing on the practice of social entrepreneurship in Mingyue Village of China,this paper discussed the process and mechanism through which social entrepreneurship promotes the common prosperity in the rural tourism destination based on the approach of “subject-practice-effect-security”.The findings are：with the dual social entrepreneurial goals of economy and society,entrepreneurs continuously promote the empowerment of local people and improve the social capital of the rural community;moreover,by establishing an institutionalized sharing mechanism through innovative development and resource sharing,social entrepreneurship improves the degree of development and sharing in rural tourism destinations,and thus achieves the goals of common prosperity.In general,the findings of this paper provide important references for exploring the development model of rural tourism under the goals of common prosperity.

Key words: social entrepreneurship, tourism development, rural revitalization, common prosperity, Mingyue Village