Medical assistance is an important part of multi-level social security system in our country. Medicaid strategy for poor citizens is an important guarantee to construct socialist harmonious society in the new period. As the last line of medical insurance system, medical aid plays a crucial role on the protection for the poor people’s basic right of medical treatment. Dongguan city medical assistance system has three parts: the basic medical assistance of low-income family, the medical assistance of serious diseases of needy families, and disease emergency rescue. At present, the medical relief work of Dongguan still faces two problems, including imperfect policy-making at the county level and weak medical assistance for floating population. In order to improve the urban and rural medical assistance system, some countermeasures are put forward, such as setting up new Dongguanese medical assistance special fund, cancelling deductible franchise, increasing the proportion of bailout and the reimbursement cap line, accelerating the construction of institutionalization and credit system, and so on.