Poverty is an important issue in development research. It is of great theoretical significance and practical value to research 'targeted poverty alleviation' from the perspective of development. Targeted poverty alleviation establishes scientific development goals, cultivates diversified development subjects, advances accurate development mode, explores in-novative development path, embodying the concept of people-oriented development, comprehensive development, coordinated development, sustainable development and shareable development. Targeted poverty alleviation expands and deepens the de-velopment concept in the new period.%贫困是发展研究中的重要问题,以发展的视阈研究精准扶贫具有重大的理论意义和实践价值.精准扶贫确立科学的发展目标、培育多元的发展主体、推进精准的发展方式、探索创新的发展路径,体现了以人为本的发展、全面发展、协调发展、可持续发展、共享发展.精准扶贫是新时期发展观的拓展和深化.
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