Abstract: Based on the comparison of the present situation of rural subsistence allowances in Jiangsu province,including the situation of rural subsistence allowances,the comparison of urban and rural subsistence allowances and the comparison between regions,it is found that there is unreasonable phenomenon in Jiangsu rural subsistence allowances,and the extended linear expenditure system model method The standard of minimum living guarantee in rural areas is increasing,but the current standard and the standard of measurement are relatively low,and there is a growing trend. Which proposed to optimize the minimum standard dynamic adjustment mechanism,broaden the financing channels,the establishment of multi-level,all-round rescue system and other countermeasures.

Key words: social assistance, rural minimum living guarantee, social security, extended linear expenditure system