世界经验表明,养老保险制度中的政府行为主要有制度设计、监督管理和财政扶持三种方式。在财政扶持方面,政府一般采用财政补贴和税收优惠两种方式给予扶持。财政补贴指国家财政拨款给养老保险项目,直接承担养老保险的部分缴费以及管理费 World experience shows that the government behavior in the pension insurance system mainly includes three aspects: system design, supervision and management and financial support. In terms of financial support, the government generally adopts the two methods of financial subsidies and tax incentives to give support. Financial subsidies refer to the state financial allocations to old-age insurance projects, which directly take part in the payment of pension insurance and management fees