Abstract: Taking Danfeng county in Qinba mountain area as an example, this study used regression equation and Pearson correlation coefficient method to evaluate and analyze the input and output data of poverty alleviation from 2013 to 2019. It was found that the direct benefit of poverty alleviation fund investment was very significant, and the direct effect on the incidence of poverty was higher than the effect on disposable income of rural residents. The types of poverty alleviation fund investment had a significant impact on the income and expenditure of farmers construction. Based on this, this study put forward countermeasures and suggestions to optimize the allocation structure of poverty alleviation funds, innovate the financing mode of poverty alleviation funds, and improve the evaluation mechanism of poverty alleviation funds, so as to provided reference for the poverty alleviation of poverty-stricken counties and the government to adjust the investment policies of poverty alleviation funds.

Key words: deep poverty county, poverty alleviation fund, poverty alleviation, benefit evaluation