巩固拓展脱贫攻坚成果，防止规模性返贫，是“十四五”时期必须守住的底线任务，为此要强化返贫风险治理，实施“分类施策、精准帮扶”策略，促进建立巩固脱贫攻坚成果的长效机制。本文分析了新发展阶段巩固拓展脱贫攻坚成果面临的挑战，主要有脱贫人口返贫风险成因复杂、扶贫产业可持续发展能力不强、乡村卫生健康事业发展仍然滞后、脱贫地区农村饮用水安全保障不足、乡村治理不能适应新形势要求等，总结了巩固拓展扶贫攻坚成果的基本思路，从注重增加制度供给、破解资源环境约束、激发脱贫人口内生动力等3 个方面提出了巩固拓展脱贫攻坚成果的关键任务，并针对性地提出了政策建议。本文从构建农村低收入人口识别机制、实施扶贫产业提质增效工程、提升乡村治理能力、实施乡村名医堂工程、加强农村饮水质量安全保障等5 个方面提出了巩固拓展脱贫攻坚成果的政策建议。

Forestalling a large-scale reemergence of poverty is a basic task in the 14th Five-Year Plan period, which entails consolidating and expanding the achievements in poverty alleviation. This means we should manage the risks of people returning to poverty and enhance tiered and targeted assistance of various types to low-income residents, striving for a robust long-term mechanism of poverty reduction. In this paper, we first analyze the main challenges faced by consolidating and expanding the achievements of the battle against poverty in the new development stage. Among others, populations that have been lifted out of poverty falling back into it is complicated in causes, and industries in rural areas are short of sustainable development capacity. Other challenges remain, such as deficient rural medical services, drinking water safety in areas that have shaken off poverty, and outdated rural governance that is out of tune with the new situation. Subsequently, we summarize the basic logic of consolidating and expanding the achievements in poverty alleviation. We put forward three key tasks concerning increasing the institutional supply, relieving resources and environmental constraints, and stimulating endogenous impetus for those who have been lifted out of poverty. Lastly, we propose policy suggestions on consolidating and expanding the achievements in poverty alleviation from five aspects, including building an identification mechanism of low-income rural residents, promoting the performance of rural industries, improving governance capacity in rural areas, conducting rural doctors training programs, and ensuring drinking water safety.