Abstract: Precise poverty alleviation is the fundamental principle，which gives guidance on rural poverty alleviation at present and in the future. The discrepancy among different provinces，especially the gap between east and west region，proposes higher requirements for the poverty alleviation policy. We investigated Yulin and Zhanjiang to understand policy implementation concerning the procedure of precise identification，source of funds and specific poverty alleviation methods. According to the diversity of local economy development，natural conditions and subjective ideology，differences of policy implementation existed between the two cities. It is believed that dynamic governance of poverty family and sustained promotion function of poverty alleviation policy should be enhanced. Furthermore，the mechanism of“ First Secretary” and performance evaluation by the third party should be perfectly established.