Xi Jinpings important exposition on poverty reduction and poverty alleviation is a profound understanding of Chinas current economic and social development stage and the nature of poverty reduction as well as its new exploration. The internal logic of these discourses is embodied in three main points: First, the fundamental characteristic of accurate poverty alleviation is “developmental poverty reduction”. Second, proposing allround precision requirements and explore the law of poverty reduction in the new era. Third, with the Communist Party of China as the core of leadership, through the mechanism of synergy between the government and the market to fight poverty. Looking further, its implementation mechanism is to promote the tournament incentive mechanism, poverty alleviation resource mobilization mechanism, and capitaldriven poverty alleviation mechanism. Xi Jinpings important remarks on poverty reduction and poverty alleviation is not only the inheritance, innovation and development of Marxist historical materialism methodology and antipoverty theory, but also an organic part of Xi Jinpings new era of socialism with Chinese characteristics, as well as the   “four comprehensive” strategic layout.