The accurate identification of the subsidized target is the fundamental premise to ensure the implementation of the funding policy. However,in the identification of college students with financial difficulties, there are several problems, including lax reviewing of raw materials,students’inactive involvement in the appraisal as well as vague evaluation standards. The reasons mainly lie in the difficulty in quantifying the criteria,unclear responsibilities, poor publicity and information distortion during transferring. In order to realize the“targeted poverty alleviation”and secure the“optimal allocation”of funding resources, improvements and perfections should be made with regard to corresponding measures involving strengthening accountability,setting up a shared information platform, taking advantage of the big data technology, improving the appraisal method, exploring the“paid subsidy” and so on.