Abstract: Poverty alleviation is the priority task of rural revitalization. In order to stimulate the endogenous power of farmers in the process of poverty alleviation and rural revitalization, Pu county of Shanxi Province took the lead in implementing the "moral bank". Pu county "moral bank" focuses on supporting ambition and wisdom, and establishes a positive incentive mechanism. Based on the construction of its organization, system construction, incentive reward policy, operation condition, this paper uses the method of inductive analysis to analyze the problem to be solved in the process of implementing "moral bank", and proposes the relevant development path from the aspect of operation mechanism, capital source, function orientation and team construction. The research finds that the "moral bank" in Pu county is an effective way to fight poverty and a resource and ideological basis of rural revitalization.