Abstract: Since the reform and opening policy, poverty alleviation work of China has achieved remarkable results, and the results of poverty reduction have been widely recognized around the world. During the 40 years of poverty alleviation, China has experienced five stages of development: relief development, large-scale poverty alleviation and development, seven-year priority poverty alleviation, poverty alleviation and development focusing on poor villages, and accurate poverty alleviation and development. Among them, accurate poverty alleviation and development stage is the most effective. Accurate poverty alleviation is based on the characteristics of the poverty-stricken areas and the poverty-stricken population in our country at the present stage, and combined with the current situation in our country, it effectively solves the problem that reduces the efficiency of poverty alleviation in our country. The accurate poverty alleviation fully reflects the combination of long and short term, national assistance and self-development, universal demand and individual demand, and the ultimate purpose of the accurate poverty alleviation is to help the poor to achieve long-term and stable poverty eradication and sustainable development in poor areas and to attain the goal of completing the building of a moderately prosperous society in all respects by 2020.

Key words: reform and opening policy, poverty alleviation and development, course of development, experience of poverty alleviation