In the new era of socialism with Chinese characteristics, Xi Jinping accurately grasped the changes in major social contradictions, formulated a series of new ideas in his comprehensive and incisive statements on poverty alleviation. Xis statements on poverty alleviation originated from the practice of building China, especially the rural China, into a welloff society. They are inseparable from Marxist historical materialism, peopleoriented thought of Chinese traditional culture, socialist modernization construction experience and the Chinese Communist Partys tradition of saving the world and the people. They are rich in connotation, and concentrated on his main views and opinions on “who support, who will help, how to help and how to withdraw”. He puts forward the core goal of “good life”, the fundamental principle of “common prosperity”, the basic strategy of “precision poverty alleviation” and the key method “the weak bird starting earlier”, which constitutes a complete theoretical system.