The relevance of the research topic lies in the fact that social assistance is an important component of guarantees of the social security of citizens’ social rights. The article reveals the main task of the state social policy, which is to achieve the well-being of an individual and society as a whole through fair and equal access for all citizens to state social assistance. The article is devoted to the analysis of the goals of providing social assistance to persons in need, enshrined in the Federal Law of 17.07.1999 N 178-FZ "On State Social Assistance". The purpose of the study is to analyze and clarify the objectives set out in the Law on Social Assistance, to define the legal principles of state social assistance and to disclose their content. Materials and methods. The methodological basis of the research is predetermined by the set goal and objectives, as well as by the idea of the existence of universal, general scientific, private scientific and special legal research methods. The paper presents an analysis of legislation, practical experience of its use and scientific doctrine on the goals and principles of social protection and social assistance. The article reveals the concept of state social assistance; the opinions of scientists on the main goals of social protection are given. To conduct a full-fledged analysis, the subject composition of recipients of state social assistance is considered. Such subjects include low-income families, low-income citizens living alone and other categories of citizens who, for reasons beyond their control, have an average per capita income below the subsistence minimum. The result of the study. The authors propose their own formulations of the goals of social protection, assess the implementation of the goals in practice provided for in the legislation, identify the causes of emerging problems with the provision of social assistance, among which the lack of clear and concise rules for the provision of social assistance stands out. These will contribute to the development of legislation. Based on the analysis of legislation and law enforcement practice, their own principles have been put forward. These include targeting, accessibility, humanity, voluntariness, targeted use of budget funds, clarity, and equality. The article reveals the content of each of these principles. The practical and theoretical significance of the study is manifested in the fact that the improvement of legislation on social assistance should take place taking into account the goals and principles discussed in the article, which should be reflected in regulatory legal acts. It will make it possible to create a more effective system of social support for citizens and will contribute to improving the quality of life of the population. Conclusions. It is concluded that it is necessary to clarify the objectives specified in the Law, as well as to supplement it with an article containing the legal principles on which the legislation on social assistance will be based.