Focusing on the standard of “Two Assurances and Three Guarantees”，Beijing has provided comprehensive institutional arrangements for the elderly in need in terms of income，medical care and social participation，which has enhanced their ability to keep away from poverty and alleviate the occurrence of poverty among the elderly. However，there are also disparities in poverty reduction between urban areas and the countryside，men and women，different age groups，and across regions. Also，the efforts in poverty reduction is largely limited to the absolute economic dimension and to certain segment of the population，and multi-dimensional perspective with both absolute and relative angels targeting all people is ignored，which may underestimate the prevalence of poverty among the elderly. The governance of poverty among the elderly from 2021 to 2025 should pay attention to various sub-populations，particularly those who are more vulnerable. It should also formulate the evaluation system of multi-dimensional poverty of the elderly，and strengthen the integration and connection between security systems. In addition，attention should be paid to relative poverty，with the preventive measures being highlighted and systematical methods to cope with poverty among the elderly being adopted.