After entering the deep water area, the challenges and difficulties of poverty alleviation are increasing. Firstly, in the expected dimension, there is the problem of reverse incentives under largescale poverty alleviation. It is necessary to guide the expectations of poor areas and groups, optimize the design of incentive mechanism, reduce adverse selection and moral hazard by designing appropriate support systems. Secondly, because of the difficulty of balancing poverty alleviation cost and benefit in the economic dimension, it is necessary to reduce the waste of poverty alleviation resources, improve the quality and efficiency of the supply and use of poverty alleviation resources, and prevent the opportunity cost of poverty alleviation from soaring.Thirdly, in time dimension, there is the contradiction between shortterm poverty alleviation and sustainable development. Since it is difficult to deal with shortterm benefits and longterm equity, and to take into account the speed and quality of poverty alleviation, it is necessary to shift from focusing on the speed of poverty alleviation to focusing on the quality of poverty alleviation, and form the endogenous power of poverty alleviation. The fourth is the standard dimension. Because the boundary between the supporting object and the nonsupporting object is fuzzy, it is easy to cause “cliff effect”. It is necessary to attach importance to critical poverty and implement dynamic management on the supporting object. The abovementioned problems are explained theoretically and empirically, related practices are checked in combination with the thirdparty assessments of accurate poverty alleviation (special evaluation on the withdrawal of poor counties) and corresponding policy recommendations are proposed. 