Based on data from the 2007-2009 Guangzhou Sample Survey on low-income residents，combined with the typical survey and special investigation which have been done by the low-income residents，In comparison with the 2007-2009 Guangzhou Household Sample Survey data and the local assistance system of other nation，this paper has analyzed the survival condition and the current social assistance of low-income residents in Guangzhou，It has pointed out the difficulties in their life and the inadequacy of assistance system for them，and put forward the way to consummate the low-income residents’ assistance system according to their practical requirements.