基于2014年数据,计算出不同地区城乡居民养老保险政府财政支出水平,并结合经济增长状况,将我国地方政府划分为双高型、中间型、双低型、经济偏向型和保障偏向型地方政府。这五种类型的地方政府在城乡居民养老保险财政责任上有明显的差异,区域因素、附加基础养老金水平、人口老龄化等因素是导致这种差异的主要原因。对不同类型地方政府的分析表明,区域经济增长与养老保险政府财政支出的均衡,是未来我国城乡居民养老保险制度改革的重要方向。 Based on the 2014 data, we calculated the level of government expenditure on pension insurance for urban and rural residents in different regions and classified the local governments in our country into two types of high-level, middle-level, low-level, economy-oriented and protection-oriented local governments . The five types of local governments have obvious differences in the financial responsibilities of urban and rural residents’ endowment insurance. Factors such as regional factors, the level of basic pensions and population aging are the main reasons for this difference. The analysis of different types of local governments shows that the balance between regional economic growth and the government expenditure on endowment insurance is an important direction for the reform of urban and rural endowment insurance system in the future.