2020 is a crucial year to build a moderately prosperous society in all aspects and to realize the final poverty alleviation. Before fully accomplishing the task of poverty eradication,consolidating the achievements of poverty eradication,and building a long-term mechanism to crack the problem of relative poverty,it is equally important to make a review of the previous experiences. Sorting and summarizing of China’s poverty alleviation theory is an indispensable part of the review,a necessity to consolidate achievements and to ensure the transition from defeating absolute poverty to normal governance of relative poverty in China,and a contribution to global poverty alleviation. Guided by Xi Jinping’s important exposition on poverty alleviation,this paper combs China’s poverty alleviation theory from ten perspectives,respectively essence theory,advantage theory,driving theory,reform theory,two linkage theory,inspiration theory,synthesis theory,target theory,cohesion theory and cooperation theory,so as to provide reference for the summary of theoretical achievements in poverty eradication.