Abstract: At present, the scale of targeted poverty alleviation is getting bigger and bigger, and the funding is more and more sufficient. The work of poverty alleviation has begun to pay attention to the efficiency and quality of the poverty alleviation workers, especially the government as the main executive and manager of the poverty alleviation. The role in the rural poverty alleviation work affects the performance and quality of the poverty alleviation in rural areas to a certain extent. Under this background, from the perspective of Marxist Ethics, during the poverty alleviation, some questions of the government and its administrative staff were analyzed, such as the role mismatches led by moral failing, the role offside because of backward construction of the ethnical system, and the absence of the role for the unsound performance management system of poverty alleviation, and points out on the basis of this theory, the ethical and moral education of the government and its administrative personnel should be strengthened, so as to form the correct concept of poverty alleviation; strengthen the construction of the ethical system, standardize the government's poverty alleviation; improve the performance appraisal system of the government and improve the performance management process, so that to improve the government's role definition and enhance the government performance in the rural poverty alleviation work, in conclusion, the carrying out of targeted poverty alleviation and the realization of objectives and tasks will be boost.

Key words: Marxist Ethics, targeted poverty alleviation in rural areas, ethical dilemma, path analysis