Accessibility is the most important factor for the early human-land relationship. Geographical accessibility， as one of the main representation modes of geographic elements， is an effective means and method to explain the relationship， influence， effect， and mechanism of the interaction between human activities and the geographic environment. By combing the evolution and development of geographic accessibility， and analyzing the relationship between geographic accessibility and poverty， the impact of geographic accessibility in poverty reduction and its coupling， are of great significance for the systematic construction of a research framework for geographic accessibility and poverty reduction. Based on the combing of the research progress of geographical accessibility， the article finds that the connotation of accessibility has gradually changed from a single distance representation （accessibility） to the availability of multi-dimensional elements， highlighting the system and integrity of the connotation of accessibility representation. With the elimination of absolute poverty in China， the focus of poverty research has gradually shifted from absolute poverty to relative poverty. In the existing literature， the relationship between geographical accessibility and poverty is mainly reflected in the basic role of geographical space on poverty， and the multiple paths of the impact of geographical accessibility on poverty reduction. Based on the existing research and the basis of systematisms and integrity， this paper constructs the research framework of poverty reduction by geographical accessibility and holds that we should explore the poverty reduction by geographical accessibility from the four parts of "relationship， impact， effect and mechanism"， and systematically analyze the impact effect and mechanism of geographical accessibility on poverty reduction. The research results are of great significance for enriching China's poverty reduction theory， supporting the reduction of relative poverty in practice， and promoting the realization of rural revitalization and sustainable development.