Based on methods of targeting accuracy and DEA, this paper makes a quantitative analysis on current target performance of China from micro and macro levels. The result shows that there exists serious under-coverage and leakage problems in poverty targeting and there are also significant fluctuations in input-output efficiency, which indicates that the internal poverty targeting mechanism does not run well. The lack of effective and unified aiming mechanism is one of the important reasons leading to lower efficiency of targeting the poor. In order to effectively allocate poverty targeting resources and enhance the targeting efficiency, this paper develops a dynamic poverty targeting mechanism from the perspective of participatory poverty reduction which provides an easy access to targeted objects and targeting subjects, and tries to construct an interactive communication platform between targeted objects and targeting subjects.