Abstract: The singleness of poverty measurement in the income-based poverty social assistance system causes social assistance unable to reach the status that those who should be protected by this constitution are really enrolled. Accordingly，based on the problems existing in Chinas income-based social assistance system， the precise assistance system is proposed for the purpose of precise poverty alleviation and overcoming; an income-expenditure-based social assistance system is proposed from the perspective of poverty measurement， which means that both ideas of survival assistance and development assistance should be taken into account; the basic living assistance should be improved by income， the classification assistance should be strengthened by expenditure， and aid should be provided based on the cause and type of poverty.Meanwhile， the integrity of assistance should be improved in a demand-oriented way so as to improve the flexibility of assistance，and the management system should be innovated to realize the integration of social assistance management system and the regulation as well as rationality of management informatization and procedure.

Key words: expenditure-based poverty, social assistance, precision assistance