Abstract
The general secretary Xi has made a comprehensive and profound exposition on the work of helping the poor. Its theoretical dimension is: taking Marx's anti-poverty thought as the cornerstone of theory, taking China's traditional culture as the beneficial nourishment and the characteristic socialism's theory of helping the poor as an extension field; the practical significance lies in that the good life should be the focal point of the poverty alleviation practice and the common prosperity as the poverty alleviation. The value orientation of practice, the precise poverty alleviation as the era strategy of poverty alleviation practice, and the support of the will and wisdom as the power source of poverty alleviation practice.