全面建成小康社会之后，中国的贫困状况和发展条件都将发生重大变化。实施乡村振兴战略，将为2020年之后接续推动长效减贫提供重要支撑。中国的脱贫攻坚与乡村振兴战略有其丰厚的理论基础，彰显了政治优势与制度优势，呈现出多元化、综合性、实践论等理论特性。中国不仅把贫困治理作为政治任务，还把乡村振兴作为政府责任，并将脱贫攻坚与乡村振兴纳入国家治理的长期战略，丰富和发展了人类反贫困理论和发展理论。在乡村振兴战略背景下，促进贫困治理全面转型，需要继续保持和发挥制度优势，从多维扶贫、城乡扶贫、制度扶贫、社会扶贫四个战略重点出发，对现有扶贫政策进行微观调适，构建与乡村振兴战略相融合的减贫政策框架，形成农业农村优先发展的体制机制，接续推动乡村全面振兴。

Upon the completion of building a moderately prosperous society in all respects,China will see significant changes in poverty situation and development opportunitiesThe implementation of the rural revitalization strategy has laid a solid foundation for advancing longterm poverty reduction after 2020The poverty alleviation and rural revitalization strategy of China has its rich theoretical foundation,which demonstrates political and institutional advantages,and presents the theoretical characteristics of pluralism,comprehensiveness,and practicalityChina not only regards poverty governance as a political task,but also takes rural revitalization as a government responsibility,and incorporates poverty alleviation and rural revitalization into its longterm national governance strategy,which has enriched and developed human antipoverty theory and development theoryIn the context of the rural revitalization strategy,to promote an allround transformation of the poverty governance,it is necessary to continue to maintain and give full play to the advantages of the systemStarting from the four strategic priorities of multidimensional,ruralurban,institutional and social poverty alleviation,the existing poverty alleviation policies should be microadjusted,and a poverty reduction policy framework that is integrated with the rural revitalization strategy is to be built,which will form an institutional mechanism for prioritizing the development of agriculture and rural areas,and continue to promote the overall rural revitalization