The upper reaches of the watershed are the special areas where the ecological environment is fragile,as well as the tourism resources are rich.These objects are also concentrated contiguous poverty stricken areas. The problem of regional overall poverty and resourcerich poverty is prominent, and poverty alleviation in watershed has become a key and difficult issue to be solved urgently. The traditional poverty alleviation model based on administrative districts has played an important role in mobilizing the enthusiasm of the local poor people, but the conflict between the characteristic of administrative division and the trend of integration in watershed development has emerged, and the effectiveness of poverty alleviation needs to be improved. From the perspective of watershed, this paper constructs the integration theoretical framework of green development, targeted poverty alleviation and universal tourism, and proposes a new approach to poverty alleviation in watershed, which is different from the traditional poverty alleviation model based on administrative districts. This paper mainly considers the complex and multifunctional system of watershed from the perspectives of integrity, openness and microcosm to realize the objects of targeted poverty alleviation and the green development of watershed.

green development; targeted poverty alleviation; universal tourism; poverty alleviation in watershed