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Against the background that poverty alleviation is increasingly linked to the human rights-based approach in the in-ternational community, an issue arises concerning how to assess the targeted poverty alleviation strategy in China from a human rights perspective. The human rights-based approach emphasizes connect-ing poverty alleviation with those rights recognized in international human rights conventions, with a focus on the notion of multi-dimen-sional poverty and the empowerment and accountability in the process of poverty alleviation. The targeted poverty alleviation in China em-bodies the notion of capability poverty and adopts a multi-dimension-al poverty alleviation strategy. The principles of empowerment and accountability have also been implemented to a large extent. All of the elements existing in the targeted poverty alleviation model such as super political will, government dominance, targeted implementation and unconventional mobilization are critical to ensuring the eventual success of poverty alleviation and human rights protection therein. Generally speaking, some deficiencies in respect of empowerment and rule of law in targeted poverty alleviation will not hinder the overall effectiveness of poverty alleviation. Nevertheless, it will be very help-ful to reinforce the empowerment and rule of law in order to insure the fairness and sustainability in poverty alleviation, especially in the inevitable transition from an unconventional model of poverty allevia-tion to a conventional one in future.