Abstract: After China historically resolved the problem of absolute poverty at the end of 2020, tackling relative poverty has become the focus of China’s poverty alleviation work. Marx expounded the theory of relative poverty from the three perspectives of the supply of material materials, the unbalanced state, and the spirit and needs of people, and advocated the elimination of relative poverty through the vigorous development of productive forces and other means, and moved towards communist common prosperity. At present, China’s relative poverty governance is faced with the dilemmas of relative opportunity poverty, relative distributive poverty and relative spiritual poverty, under the guidance of Marx’s theory of relative poverty, through multi-dimensional exploration of productive forces, maintenance of fairness and justice, and adherence to the dual support of ambition and wisdom to govern relative opportunity poverty, relative distribution poverty and relative spiritual poverty. Establish a long-term mechanism to solve relative poverty to optimize the social system guarantee, promote the modernization of the relative poverty governance system and governance capacity, and build a modernization of common prosperity for all people.