360 listed companies in China's Shanghai and Shenzhen A-share main board market that continuously was selected and using completely disclosed information on participating in targeted poverty alleviation from 2016 to 2019 as the research sample, the threshold effect in the process of enterprises participating in targeted poverty alleviation affecting enterprise performance was confirmed.The results show that the threshold estimate of enterprise scale is 1245.69 billion yuan, Enterprises below this threshold have less positive impact on financial performance than enterprises above the threshold.The estimated threshold value of poverty alleviation scale is 0.2965 billionyuan and 2.3419 billion yuan respectively. The positive effect of enterprises below the threshold value participating in targeted poverty alleviation on enterprises is very obvious, and the positive effect will decrease sharply when it exceeds a threshold value.