Abstract: The fragmentation of poverty alleviation resources leads to inefficiency in poverty governance. The fragmentation of resource allocation model is related to departmental vertical management which emphasizes on technology. In essence, poverty alleviation is the process of fiscal redistribution and as the core mechanism of fiscal redistribution, the specialization of fiscal transfer is the deep cause to the fragmentation of poverty alleviation resources. In order to improve the effectiveness of poverty governance, it is necessary to realize the fiscal consolidation of the poverty alleviation at the county level. The county, as the basic financial and governmental unit, has the information symmetry advantage and is advantageous to realize the consolidation of department resources and the effective connection between government resources and social demand. In addition, it is necessary to prevent the overexpansion of county-level power that deviates from its intention for poverty alleviation. The system of top-to-down supervision should be improved and the expression mechanism of down-to-top social demand be strengthened.