The article will start from the basic content and present situation of social assistance policy in Guangzhou，summarize these five main social assistance-the minimum livingstandard，medical assistance，housing assistance，education assistance and relief of the disabled-on achievements of the foundation，and reflect in Guangzhou on the concept of social assistance，management efficiency and service level，content and methods of assistance，and the subject of assistance. Furthermore，this paper will discuss the reconstruction path of the social assistance policy system in Guangzhou，and will put forward the prospect from the perspective of the legal system，the implementation of the type of expenditure relief，self-development and social support.