In “Twelfth five-year” period，Henan province puts the solution to poverty alleviation in objects and realizes the growing rich food and clothing as a top priority，exploring out the road of poverty alleviation and development with local characteristics. This article presents the 53 counties in Henan province during the twelfth five-year financial development condition，uses the methods of data envelopment analysis（DEA）to analyze the financial scale，structure and the efficiency of poverty alleviation funds in Henan，and puts forward the optimization strategy of financial allocation mechanism for poverty alleviation.