Abstract: Accelerating the poverty-stricken areas and people to get rid of poverty and become better off is China's current major social problem and livelihood issue. Accurate poverty alleviation is the inherent requirement of poverty reduction, urban-rural integration and common prosperity. Faced with the status of differentiated poverty, Accurate poverty alleviation theory is an important mechanism and guiding ideology of the current governance of poverty in China, and also the theoretical innovation under the new situation of poverty alleviation work, which ensures the top-level design of poverty relief from the system, policy and model, and identifies the specific requirements in terms of implementation steps and working methods. Its formation is both the summary of domestic poverty alleviation experience and the reference to the foreign poverty alleviation model, which effectively ensures the goal of comprehensive poverty alleviation before 2020.

Key words: accurate poverty alleviation