Abstract: The rural collective economic organization was an important part of the national economy. It had the characteristics of mutual assistance and common prosperity, and has played an important role in promoting the development of the rural economy. This study focused on the related theoretical concepts of rural collective economic organizations and tourism targeted poverty alleviation, the problems existing in rural collective economic organizations participating in tourism targeted poverty alleviation were analyzed, and the corresponding countermeasures were proposed.

Key words: rural, collective economic organizations, tourism, targeted poverty alleviation