文章从中央财政与地方财政在军人保险责任划分中存在的模糊性、非均衡性和错位性等问题入手,阐述了军人保险中中央财政与地方财政责任划分的原则,并提出了明确中央财政与地方财政在军人保险中的责任划分的建议。 This paper starts from the problems of fuzziness, imbalance and dislocation in the division of the insurance responsibility of the military by the central finance and the local finance, elaborates the principle of dividing the responsibility of the central finance and the local finance in the insurance of military personnel, and puts forward the principle of clarifying the relationship between the central finance and the local finance. Suggestions on the division of responsibility of local finance in military insurance.