Poverty is not only an economic phenomenon, but also a deep structural social problem. The essence of the gender difference of the poverty problem is the concentrated reflection of the gender relation of real social inequality on the poverty problem. As a special group of rural women in poor mountainous areas, the poverty of rural femaleheaded households is characterized by structure, complexity, uniqueness and vulnerability. Paying attention to the poverty of women, especially the poverty alleviation of femaleheaded households, needs to change the traditional “relief” poverty alleviation model to the “ability poverty alleviation” model with the enhancement of human feasibility ability as the core. The way to improve the ability of rural femaleheaded households in poor mountain areas to eliminate poverty needs to start with policy support, social security, human capital, social network, and endogenous motivation and capacity building of femaleheaded households.

precision poverty alleviation; poor mountain areas; rural femaleheaded households; ability to eliminate poverty; the Qinba mountain area of southern Shaanxi