Targeted poverty alleviation is closely related to the interests of the people, which is a summary and promotion of our Party's previous efforts to alleviate poverty. At present, we are in the decisive stage of building a well-off society in an all-round way, and it is of great significance to carry out targeted poverty alleviation to build a moderately prosperous society in all respects and win the great victory of socialism with Chinese characteristics. Due to many reasons, the current targeted poverty alleviation has problems, such as a lack of perfect anti-poverty legislation, poor implementation of poverty alleviation policies and corruption and so on. Therefore, we should pay attention to the guiding and safeguarding role of the rule of law, to strengthening the legislation accurate poverty alleviation, promoting scientific and law-based standards for poverty determination, reinforcing corruption in poverty alleviation under the rule of law in order to provide the rule of law guarantee for