在当前的二元经济结构背景下,政府财政责任缺失是制约我国农村社会保障发展的主要瓶颈,本文在对政府财政责任缺失的原因进行分析的基础上,论述了农村社会保障支出是财政所需要承担的责任,并界定了中央财政和地方财政在农村社会保障改革中的各自职责。 Under the current background of dual economic structure, the lack of financial responsibility of the government is the main bottleneck that restricts the development of rural social security in our country. Based on the analysis of the reasons for the lack of government financial responsibility, this paper discusses that rural social security expenditure is needed by finance And define the respective responsibilities of the central finance and local finance in the reform of rural social security.