Strengthening public sports services for the elderly in rural areas is an important step in the new era of China's national fitness program to achieve the healthy China strategy. The primary task is to establish a scientific, systematic, reasonable and effective evaluation index system of public service governance for the elderly in rural areas, so as to guide the construction of public service for the elderly in rural areas and improve the validity of public service governance. According to the scientific, systematic and rational principles for indicators selection and system construction, taking WSR-AHP model as the structural framework, the evaluation index system is constructed mainly through literature method, Delphi method, analytic hierarchy process and mathematical statistical analysis. Finally, the evaluation index system consisting of 3 first-level indexes, 9 second-level indexes and 46 third-level indexes is established after multiple revisions and tests. The evaluation indexes established in this paper can basically reflect the various factors of sports public service governance for the elderly in rural areas, and provide reference for China's sports public service governance, rural sports construction, and the elderly sports public service supply direction selection.