After the completion of a moderately prosperous society in an all-around way in 2020, China′ s poverty pattern has undergone transformation, and the problem of relative poverty has become increasingly prominent. Consolidating the a- chievements of poverty alleviation and mitigating relative poverty in the new era are important issues at the initial stage of rural revitalization. Based on the analysis of the multi-dimensional signs of relative poverty and governance dilemmas, this paper establishes an analysis framework of " system supply—capacity enhancement—opportunity equity" according to the " three pillars" governance strategy. Taking the rural revitalization strategy as the main starting point, by improving the feasible development ability of the poor, giving play to the poverty reduction effect of basic public services, promoting the development of rural industries and other paths, we can further consolidate the results of poverty alleviation and provide a feasible reference for establishing a long-term mechanism for relative poverty governance and a theoretical reference for re- alizing the goal of rural revitalization in the new era.