Based on statistical data of 2002-2014,this paper provides an empirical analysis on the target accuracy of urban minimum living security system in China from the four dimensions of targeting accuracy,policy accuracy,precision and external force.I found that:(1)for aiming accuracy,the target's aiming accuracy is low,and the coverage is insufficient(three measurements of absolute number,ratio,the chain all decreased);(2)for policy accuracy,supply and demand policy matching accuracy is not consistent,subject and object matching is not perfect;(3)for the effect of accuracy,the growth rate of minimum living standard is lower than the GDP,but minimum living security system has pulling effect for poverty group;(4)for the precision of the external force,the minimum living security system obtains a good economic environment,but the legal environment,information environment,such as the matching degree is not high.Research suggests that China should improve minimum living security system targeting accuracy,establish the multidimensional poverty index of modified precision that aids to the impoverished community,establish a family running stan-dard to effectively solve the problem of insufficient security and enhance the rescue effect,establish “a window by system”,enhance policy accuracy,strengthen law and construction of information environment,and improve the accuracy of the minimum living security system of force accuracy.