Based on the study literature of “Two no Worries, Three Guarantees”, the development of the anti-poverty project in Chongqing and the actual situation of the implementation of the strategy of rural revitalization, this paper analyzes the real problems existing in the precise poverty alleviation in the poor mountainous areas, and puts forward the corresponding countermeasures and theoretical structure . "Two no worries, three guarantees", that is, in accordance with the spirit of the central government's poverty alleviation work. The rural poor will have no worries about food and clothing, and will have compulsory education, basic medical care and housing safety guaranteed by 2020. In accordance with the goals and requirements of the Guidelines of the CPC Central Committee and the State Council on Winning the Three Years of Fight against Poverty, we will do a good job in industrial poverty reduction, education, poverty alleviation, drinking water safety, housing safety, etc. The precise fight against poverty has a strong purpose and practical significance.