Abstract: In the process of industrial revitalization of the key counties receiving assistance for rural revitalization, government failure and market failure exist simultaneously and interwoven, so we should give full play to the synergistic effect of the "visible hand" of the government and the "invisible hand" of the market in resource allocation. On the basis of theoretical analysis and the practice of Ganzi-Aba-Liangshan Region in Sichuan Province, in order to promote the high-quality industrial development of the key counties receiving assistance for rural revitalization. This paper innovatively proposes: one is to unify county market, realize linkage development with the entry and exit of county rural production factors and the reform of rural land system, and fully rely on the county's complete and lowest level of government departments to ensure the role of industrial revitalization; second is to build an efficient market that make a modern industrial system with green ecological characteristics and advantages based on county characteristic and superior resources and digital economy at home, and comprehensively promote cross-regional industrial cooperation with the characteristic advantage resources as the link and the enclave park as the carrier, so as to consolidate the driving force for high-quality industrial development; third is to build an effective government by establishing a dynamic monitoring and cracking mechanism for the supply side, demand side and market side to cooperatively cope with market risks and the investment and operation risks of rural industrial projects, and improving the guarantee of "people", "land" and "money" factors, to ensure the stability and sustainability of high-quality industrial development.

Key words: Coordination between government and market, Key counties receiving assistance for rural revitalization, High-quality industrial development, Efficient market, Effective government