我国精准扶贫目前倾向于政策扶贫的渠道。法治保障是精准扶贫不可少的后续保障机制,表现在相应法律关系的主体、内容与客体方面均是如此。政策与法律在扶贫领域所具有的功能各有优劣。要完善我国当前的精准扶贫事业,有必要从近期和远期方面进行分别考量。 Precise poverty alleviation in our country now tends to be a channel for poverty alleviation through policies. The guarantee of the rule of law is an indispensable follow-up guarantee mechanism for precision poverty alleviation, which is manifested in the subject, content and object of the corresponding legal relationship. The functions of policies and laws in the field of poverty alleviation have their own advantages and disadvantages. In order to perfect the current accurate poverty alleviation cause in our country, it is necessary to consider separately in the short and short term.