During the last three decades of combatting poverty and promoting development，China has established a three-tier targeting mechanism of poverty alleviation，identifying status of poverty at county，village and household level，successively. In 2014 China initiated the precision poverty alleviation strategy，contending that precise identification of the poor is a prerequisite for success. Bearing the problem of inaccurate identification in mind，the government set up the information system of poverty alleviation and development and took “looking back” measures to verify the information concerning status of poverty. These institutional innovation and pragmatic policies aim at getting those who should retreat retreated and those who should enter entered，which lays a solid foundation for precision poverty alleviation. The predicament of imprecise identification of the beneficiaries has since been effectively addressed thanks to the endeavors in recent years，while further advances in areas such as identification techniques and incentivizing the stakeholders are to be envisaged thereafter.