Abstract: Most of the previous studies on the dilemma of targeted poverty alleviation focused on the single-dimensional explanations such as institutional organization,policy and cultural ethics,lacking mechanism analysis on the policy deviation from the perspective of grass-roots governance.Through the investigation in T town in the poverty-strickenWuling Mountainous area,it is found that some problems occurred in the practice of targeted poverty alleviation,such as the identification and distribution within the policy framework,the practice of paperwork and formalism,the increasing benefit conflicts in poverty alleviation and the governance difficulties of local governments.This is caused by the joint effects of the weak governance structure and policies,the pressure of assessment,the function substitution of village cadres,and the opportunism of the bottom farmers under the strong incentive.The deviation factors of basic level governance structure, governance subject,governance rules and strategic response of governance objects constitute the multiple digestion of targeted poverty alleviation policy,which leads to the deviation of policy objectives.In the process of relative poverty reduction in the future,we should effectively improve the grass-roots governance ability,eliminate the formalism assessment of poverty relief cadres and reduce the impact of Pan welfare of poverty relief policies.

Key words: targeted poverty alleviation, grass-roots governance, policy deviation, literary and literary doctrine, formalism, opportunism