中文摘要：

目前,我国扶贫工作进入攻坚时期,乡村旅游精准扶贫成为新时期扶贫攻坚的新路径和重要举措。介绍我国扶贫开发历程和乡村旅游精准扶贫的相关理论,探讨乡村旅游精准扶贫的运行机制。基于此,分析乡村旅游精准扶贫发展面临的现实困境,主要包括：资金短缺、识别对象偏差、扶贫难度大、贫困人口参与意识薄弱、旅游产品缺乏创新等。最后,提出吸收多元主体参与帮扶、调查摸底,精准识别、移民搬迁、技能培训、延长产业链、打造创意旅游等破解路径。

英文摘要：

Currently,poverty alleviation in China is entering a crucial stage, in which rural tourism be- comes a new path and a significant move.The paper introduces the evolution of poverty alleviation and the rele- vant theories on the rural tourism and accurate poverty alleviation including the operation mechanism. It then analyses the practical difficulties that rural tourism is facing if it is to achieve the goal of accurate poverty alle- viation such as shortage of funds, object recognition errors, great difficulties of poverty alleviation ,weak partici- pation awareness of the poor, deficiency of original tourism products and so on.In the end, the thesis presents a number of solutions to all these problems which include absorbing multiple subjects to participate in the effort, carrying out investigations, conducting accurate identification, helping migration, training skills, extending the industrial chains, creating innovative tourism and so on.