计划经济时期以“就业”为中心的社会保障制度向市场经济体制下以“失业”为中心的社会保障制度转换，是走向社会主义市场经济体制的必然选择，当前，城市居民最低生活保障制度的建设和完善已成为构建新型社会保障体系的关键。笔者通过对成都市５年多来的“低保”工作实施情况 Social security system centered on “employment” during the planned economy Transition to the social security system centered on “unemployment” under the market economy is an inevitable choice for the socialist market economic system. At present, the minimum living guarantee system for urban residents Construction and improvement have become the key to building a new social security system. The author passed the implementation of “subsistence allowances” work in Chengdu for more than five years