The minimum subsistence guarantee system is a new social aid system that government supply relief to poverty-stricken populations whose per capita income families are lower than minimum living standards. This paper analysed deeply the establishment and implementation on the minimum subsistence guarantee system belongs to rural residents in the underdeveloped areas based on the investigation data of implemental situation of the minimum subsistence guarantee belongs to some villages of poor counties in Anhui province ,and specified the responsibility of governments at all levels in this work aimde to the specific difficulties in implementation process.