Poverty alleviation loan is a policy loan business undertaken by domestic financial institutions. It is an important part of poverty alleviation and development in China. There are two main forms of distribution: one is small poverty alleviation loans to households; The other is poverty alleviation loans and infrastructure construction for leading enterprises. In the operation of poverty alleviation loans, it is necessary not only to reflect the implementation of preferential policies for poverty alleviation in poverty-stricken areas, but also to ensure that poverty alleviation loans are guaranteed to maintain a small profit and prevent poverty alleviation loans from becoming relief funds and financial subsidies, thus losing the practical significance of loans for poverty alleviation. On the one hand, it is necessary to improve the understanding of loan recipients on poverty alleviation loan projects.