Urban and rural medical assistance system is significative to alleviate difficult medical problems and let the poor masses sickness have health care. As an important aspect of multi-level medical security and health service system, urban and rural medical assistance system has made great achievements. But, there are some flaws and inadequacies. The problems still remain, such as the deviations in the urban and rural medical assistance system; the limit of coverage of the objects of relief and the channels of financing mechanism; the lack of scientific of the low limit of pay line and upper limit on the salvage amount . In order to improve medical assistance system, all kinds of unreasonable restrictions should be abolished; the financing channels should be broadened; medical assistance management should be operated independently; the legal system construction of medical assistance system accelerated.