The Minimum subsistence guarantee system for urban residents is a newly estabished guarantee system in China for the poor people. It is the“last line of defense”，and acts together with the basic livelihood guarantee system for the laid-off workers of state-owned enterprises and unemployment insurance system. The target of the Minimum subsistence guarantee system is to protect the people in financial difficulties of urban life，so the system has played an important role in the stability of society. So far，this system has been established in all cities of China，and has achieved much encouraging progress. In this paper，firstly，we define relevant concepts of the minimum subsistence guarantee system for urban residents，and study the system’s objects，security standards and features. Then we review the system’s development in recent years，and analyse the achievements it made and difficulties it faced. finally，we propose some relevant policy recommendations for how to improve the system.