Abstract: Justice is the primary value of social system. Distributive justice, known as an important part of justice, is the value criterion that targeted poverty alleviation must conform to as a social governance measure. Distribution justice is the justice of human beings. In other words, the identity and difference of human beings determine that of distribution justice while the absence of the two principles leads to the practical dilemma of targeted poverty alleviation. Targeted poverty alleviation, with emphasis on differential treatment, embodies a pursuit of equality. Identity, the fundamental principle, should be well observed on the one hand, while difference should also be taken into account on the other hand. Distribution justice in targeted poverty alleviation should be practiced in line with a unity and coordination of the principle of both equality and difference.

Key words: distributive justice, targeted poverty alleviation, identity justice, difference justice, coordination justice