Abstract: The comprehensive victory in the battle against poverty has successfully lifted the impoverished population out of absolute poverty. However, the key issue for achieving common prosperity is how to establish a targeted assistance mechanism for low-income population during the transitional period after poverty alleviation. The work of assisting low-income population will be a long-term task in the development of rural revitalization strategy, which requires close integration with practical circumstances and the adoption of more scientific and targeted measures to ensure their sustained income growth and stable living standards. Drawing on the experience of the poverty alleviation campaign in terms of organizational systems, policy measures, and stimulating the endogenous development of the impoverished population, this article suggests constructing a post-transition assistance mechanism for low-income population from the perspectives of extending and optimizing the organizational system, continuing to adhere to precise assistance strategies, and cultivating the endogenous development potential of low-income population.