Abstract: Accurate poverty alleviation is an important strategy to achieve poverty alleviation of the rural poor and to eliminate the poor from the source. However, in the current practice, it also faces the dilemma of lack of poverty, government offside and lack of interaction among functional departments. Using the analytical framework of collaborative governance, the deep factors of the dilemma are analyzed. And from the three aspects of the mechanism, main body and resources of precision poverty alleviation, the optimization strategy is put forward to promote the development of China's precision poverty alleviation cause in the future.

Key words: precise poverty alleviation, dilemma, collaborative governance