Abstract: Precision poverty alleviation is a smart plan to deal with rural poverty in the new era of China. It is also a systematic project. However, due to the deviation of understanding of the policy, the local government and grass-roots organizations look at the national poverty alleviation policy from a static perspective, which leads to many problems in the implementation of the policy, which makes the actual effect difficult to achieve the expected objectives of the policy. The implementation of any one policy needs to be constantly adjusted according to the reality situation to make up for the implementation bias.Through the investigation of the implementation effect of the precision poverty alleviation policy in S county of Anhui Province, it is found that there are difficulties in precision poverty alleviation before dynamic adjustment, and the practice of precision poverty alleviation policy implementation and adjustment in S county is analyzed by using dynamic poverty theory, and poverty alleviation experience which has feasibility and generalization is summarized.

Key words: precision poverty alleviation, realistic dilemma, local practice, dynamic adjustment