Abstract: “XI Jinpings idea of dealing with poverty” has both profound theoretical origin and rich main content. The Marxist discourse on institutional antipoverty, relative and absolute antipoverty and the antipoverty orientation of realizing common prosperity is the main theoretical foundation of XI Jinpings idea of dealing with poverty. Adhering to the system first, style of poverty alleviation, targeted poverty alleviation, and ideological poverty alleviation are the main contents of XI Jinpings idea of dealing with poverty. A comprehensive and accurate grasp of the theoretical basis and main contents of XI Jinpings idea of dealing with poverty is of great practical significance and guiding value for poverty alleviation in the new era.

Key words: Marxism, XI Jinping, idea of dealing with poverty

摘要： 习近平贫困治理重要论述，既有其深厚的理论渊源，也有其丰富的主体内容。马克思主义关于制度性反贫困、相对与绝对反贫困及以实现共同富裕为反贫困导向的论述，是习近平贫困治理重要论述的主要理论根基。坚持制度先行、作风脱贫、精准扶贫、思想扶贫是习近平贫困治理重要论述的主要内容。全面准确地把握习近平贫困治理重要论述的理论根基和主要内容，对新时代脱贫攻坚具有重要的现实意义和指导价值。

关键词: 马克思主义, 习近平, 贫困治理