Taking the sustainable poverty alleviation governance as the research object, the sustainable evaluation system of poverty alleviation and governance is constructed according to the sustainable development level of poverty alleviation governance and the sustainable development ability of poverty alleviation governance. Using field survey data, this paper investigates the sustainable situation of poverty alleviation governance in 86 counties in China, and evaluates the effectiveness of governments and main responsibilities of at all levels of poverty alleviation governance. The study found that the overall sustainable development status of poverty alleviation governance at county level in China is in good condition or trend: in most counties is relatively strong, with an average score of 78.16, which reflects the remarkable results of targeted and precise measures of poverty alleviation. However, one-third of the counties have the secret worry of insufficient sustainable development capacity, and the sustainable aspect of county poverty alleviation governance in Northeast counties is generally weak, which needs to be focused on. In the post-poverty alleviation stage, we should start with the system construction, continuously improve the system and mechanism, and enhance the endogenous development ability of the poverty alleviation groups, so as to put forward countermeasures and suggestions.