Abstract: Abstract: 【Objective】Construct a scientific evaluation index system for evaluating the performance of forest carbon sequestration for poverty alleviation so as to increase transparency, to strengthen faithfulness and dedication of poverty alleviation bodies, and to correct the deviation of poverty alleviation measures. 【Method】 From the perspective of combining regional poverty alleviation and targeted poverty alleviation, based on Amartya Sen's theory of capability, this study constructed a performance evaluation index system for poverty alleviation by the Forestry Carbon Sequestration, Commodity, and Biodiversity Project of Novartis in the southwest Sichuan Province of China by taking into account the economic benefit, developmental ability, and opportunity availability for development, and by using analytic hierarchy process and entropy weighing method. 【Result】Based on the empirical analysis of the clean development mechanism(CDM)afforestation and reforestation project, the evaluation system of employment, income, human capital, infrastructure, industrial development, low carbon finance and ecological environment was developed on the basis of economic benefit, development ability, and development opportunity. There existed differences in the contributions of economic benefit, developmental ability and opportunities available for development to the overall poverty alleviation performance by forest carbon sequestration. With the indication that economic benefit enables poor people to gain more income in the short term, and has been reported within a relatively shorter time span. On the other hand, after creating opportunities for development, the developmental abilities of the poor should be correspondingly enhanced as well, which requires more time and denotes the long term effects. However, what should be highlighted is that each indicator in the system needs to be given equal weightage, as each of them plays an important role in improving poverty alleviation performance. 【Conclusion】 The performance of poverty alleviation increased with the further implementation of the forest carbon sequestration project, and the effect of poverty alleviation was achieved. The performance of poverty alleviation differed among the evaluated bodies, and summarizing the experience and reflecting on the deficiency of each region was frequently needed to strengthen exchanges and mutual learning to continuously improve the performance of poverty alleviation by forest carbon sequestration project. The performance evaluation index system of poverty alleviation by forest carbon sequestration developed in this study provides a relatively objective and convenient, dynamic evaluation method, which can be used for tracking the performance of poverty alleviation by forest carbon sequestration in different temporal and spatial conditions.