_{: The research is based on a systematic survey of the practice and reforms of the rural minimum living security system, aiming to explore the targeting dilemma and breakthroughs encountered in the rural minimum living security system. The study has four main findings. Firstly, the crux of the rural Minimum living security system practice"s targeting dilemma lies in the contradiction between the “income-based precision” of the Minimum living security system standards and the long-standing “income ambiguity” in rural irregular societies. Secondly, the Minimum living security system practice uses “indicator allocation + community targeting” to avoid contradictions and leave the system standards empty. The governance effect disregards the minimum guarantee system rules; the community aims to deeply associate the minimum guarantee system with the grass-roots governance, with the result that they are placed in a mutually reinforcing dilemma. Thirdly, based on qualitative accuracy, it is an abstract summary of the experience of changing the minimum guarantee system in Nanjing and Luohe. The core is to reconcile with the irregular society and give up the pursuit of precision. Instead, it uses family labor accounting and information comparison. The secondary screening method, based on the quality and accuracy, achieves the system certification and guarantee of the minimum guarantee object, and then achieves the breakthrough of the rural minimum guarantee aiming at the dilemma. Finally, in the context of the improvement of the country"s basic capabilities, based on qualitative accuracy, in addition to strong operability, it is closely aligned with social good customs and basic principles of social welfare.}