The people’s livelihood guarantee is closely related with the people’s interests. Since the 18th CPC National Congress, Xi Jinping insists on the peopleoriented development idea. He makes comprehensive comments on the people’s livelihood guarantee from the perspective of keeping base line, replenishing the shortage of the people’s livelihood, focusing on system construction and emphasizing overall consideration in accordance with economic development, which makes the practice of the people’s livelihood guarantee leap forward. In the new era, the people’s livelihood guarantee work has its new tasks. Xi Jinping’s comments establish the scientific value idea of the people’s livelihood, set up the overall objectives of the development and explains the theoretical and practical problems pertaining to the people’s livelihood guarantee, which is of great significance to the development of the people’s livelihood guarantee in the new era.