This paper measured and calculated food line, low and high poverty line based on the reality of social and economic data of Liaoning province using the method of Martin.Comparing with the real low standard this paper found that real standard lies between food line and low poverty line, so it can't meet the recipients diversity demand.This paper got the dynamic adjustment of low standard of Liaoning province by building an adjustment mechanism of food price index, consumer prices per capita income combination index, the growth rate of per capita income.After comparing with fiscal moderate burden of Liaoning province, this paper also found that local government can not only bear the burden of adjusted low standard, but also entirely borne the low and high poverty line calculated by Martin method.Finally, this article put forward some countermeasures like determining low standard scientifically, realizing the unity of baseline fairness and diverse demand, designing dynamic adjustment mechanism, building multivariate security cohesion mechanism.