[Objective] To explore whether the relationship among ecological protection, production development and life improvement can be coordinated in the process of poverty alleviation and development in Tujia and Miao Autonomous Prefecture in Hu'nan Province, in order to realize the centralized integration of poverty alleviation resources and seek the appropriate model for poverty alleviation and development in poverty-stricken counties in key ecological functional areas. [Methods] Based on the precise poverty alleviation strategy in combination with the living, production and ecology win-win theory, the poverty alleviation evaluation index system was built, and the weight of the index was determined by objective and subjective weighting method. Then the production, living and ecology index and comprehensive poverty alleviation performance index of the research area from 2010 to 2016 was calculated. [Results] ① The poverty alleviation performance in West Hu'nan Province had been improved, and the comprehensive index of poverty alleviation performance had increased by 2~4 times in the past six years, especially after the implementation of the precise poverty alleviation strategy. ② The production index in poverty-stricken areas had increased by 5.8 times on average, which was the fastest, but the research area should not focus on production development while neglect the improvement of living and ecology. ③ Poverty alleviation and development in poverty-stricken counties in key ecological functional areas should consider regional characteristics and coordinate the relations among production, living and ecology so as to achieve sustainable development. [Conclusion] The primary task of poverty-stricken counties in the key ecological functional areas of West Hu'nan Province is to get rid of poverty, but the protection of ecological environment and the improvement of living conditions are equally important, beyond economic development.