Abstract: From the perspective of the balance between intergovernmental powers and expenditure responsibilities in the process of targeted poverty alleviation, we can find that the poverty alleviation powers of the governments at all levels is not clearly defined, especially for governmental crossing targeted poverty alleviation powers, so fiscal expenditure responsibilities are equated with poverty alleviation powers promiscuously. And then in the horizontal and vertical dimensions of the functional departments of the central government as well as governments at the central and provincial levels and below, there exists incompatibility between powers and the fiscal expenditure responsibilities in the process of targeted poverty alleviation. In order to ensure the effectiveness of targeted poverty alleviation strategy in China, the governments should make proper function on targeted poverty alleviation, and establish a fiscal system in which the powers of poverty alleviation is matched with the fiscal expenditure responsibilities at the horizontal level of each functional departments of the central government and the vertical level of the central and local governments.

Key words: targeted poverty alleviation, power of poverty alleviation, fiscal expenditure responsibilities