Abstract: Strengthening subject status and sense of acquisition of the poor people is based on the poor people is the beneficiary of the precise poverty alleviation work. There are four factors that influence the poor people's "sense of gain". Basic material security and social security are prerequisites, spiritual culture is also an important factor affecting the "sense of gain" of the poor. At the same time, the precise poverty alleviation work of the grassroots units and the relationship between the masses will be directly or indirectly affects the poor people's sense of gain. To enhance the sense of gain of the poor, it is necessary to coordinate the work of grassroots units and grassroots staff under the leadership of the party and the government. What's more, the oblique distribution of social resources, the creation of a good atmosphere and the stimulation of the endogenous motivation of the poor are also necessary. Exploring ways to enhance the "sense of gain" of poor people can be useful for the high-quality completion of precision poverty alleviation work.