Scout is the narrator in this novel, but when she is telling the story, she is grown up. So the point of view is interesting - it is that of an adult trying to relate her thoughts as a child. In this sense, the reader really has two points of view - the one of Scout as a child, and the one of the grown-up Scout, who is relating what she remembers when she was a child. The adult narrator, however, has learned many things, so even though she is telling the story through flashbacks, readers are privy to her thoughts through an adult filter.
Another point of view in the novel is that of Jem. The narrator Scout devotes a great deal of time to describing things through Jem's point of view when they were children. This is because Jem was her beloved older brother who in spite of the typical sibling stuff, loved and protected his younger sister, Scout. Scout loves Jem very much, and this comes out in the novel. It also gives the readers another view of things as Jem was an older child and understood some things that the childhood Scout did not understand at the time.