Based on provincial panel data from 2008 to 2013,this paper analyses the fiscal expenditure efficiency of rural minimum living security,estimates the static efficiency of fiscal expenditure of 31 provincial rural minimum living security and analyzes dynamic changes of efficiency with the help of Malmquist index method. The result shows that firstly from the view of the static efficiency,the fiscal expenditure of the rural minimum living security depends on the SE to a great extent,and there are obvious differences between efficiency of the rural minimum living security fiscal expenditure in 31 provinces; Secondly from the view of dynamic change of efficiency,the efficiency is decreasing while fiscal expenditure of rural minimum living security is improving. In general,total factor productivity changes in central regions are better than those in western regions and the main reason lies in the changes of technogical advance. Therefore,this paper proposes some suggestions on how to improve the efficiency of fiscal expenditure of rural minimum living security and further guarantee the basic rights and interests of life for the impoverished rural population from the aspects of the calculation of the optimal expenditure scale,object recognition mechanism,adjustment mechanism of rural minimum living standard and the equalization of fiscal expenditure.