Abstract: The poverty alleviation thought of the Communist Party of China in the new era is the practice summary of the CPC Central Committee in advancing poverty alleviation based on theory accumulation，history reflection and time inspection. The CPC's poverty alleviation thought in the new era has a solid historical basis and answers practical needs. It is an innovative poverty alleviation thought developed on the basis of inheriting Marxist scientific anti-poverty theory and the anti-poverty thoughts of the major leaders of the Communist Party of China，and absorbing the cultural tradition of helping the poor in China. With a strict logic system and an efficient implementation system，this thought includes five aspects: poverty alleviation objectives，poverty alleviation management system，key poverty alleviation strategies，poverty alleviation paths and poverty alleviation mechanisms and methods to deal with relative poverty. It not only develops the socialist theoretical system of poverty alleviation and social development with Chinese characteristics，but also highlights the superiority of the socialist system with Chinese characteristics，and provides theoretical guidance for relative poverty governance and set an example for global poverty reduction governance.

Key words: poverty alleviation, poverty alleviation thought, relative poverty, rural revitalization, poverty governance