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精准扶贫是新阶段解决我国贫困问题的重要战略举措. 本研究在对我国精准扶贫历史演进和理论依据进行系统梳理的基础上, 对精准扶贫主体结构和行为动机、 角色定位进行了探讨, 提出“政府―市场―社会―社区―农户” 五位一体的贫困治理模式; 构建精准扶贫作用机制, 探讨了如何从精准识别、 帮扶、 管理、 考核以及利益联结、 社会动员等方面保障精准扶贫工作的有效实施.“,”The accurate poverty alleviation is the important strategic measure to solve the problem of poverty in China in the new phase .Based on the systematic identification to the historical evolution and the-oretical basis of the accurate poverty alleviation , this study discusses the structure , motive and role of the subject in accurate poverty alleviation and puts forward a new mode of poverty alleviation which combines the five parties, the government, market, society, community and the farmers at the same time.It also ap-proaches the action mechanism in accurate poverty alleviation and the measurements to ensure the effective implementation from accurate identification , support, management, evaluation, coupling of interest and so-cial mobilization.