Since the 18th National Congress of the Communist Party of China, how can we make great achievements in poverty alleviation? Through the analysis of the implementation process of the targeted poverty alleviation policy, it is found that since the 18th National Congress of the Communist Party of China, the poverty governance in China has shown the evolution logic of "functional demand to structural innovation to functional integration". The demand for targeted poverty alleviation function induces the innovation of poverty alleviation organization structure. With the "five level Secretary" as the core,based on the two mechanisms of grass-roots poverty alleviation, and relying on the bureaucratic system, the system of guarantee responsibility is extended. In the high incentive and strong accountability political environment, the targeted poverty alleviation organization model is shaped. Through the innovation of organizational structure, the model realizes the integration of poverty alleviation functions of resources, power and ideas, and the poverty alleviation effect is produced. However, the negative function of the structure is also inevitable. The organizational model formed by high political mobilization also has negative effects such as excessive burden on cadres, insufficient stability and sustainability. Facing the future, we should strengthen the institutional construction of targeted poverty alleviation, introduce more social forces, and consolidate and strengthen the effectiveness of poverty alleviation.