“老农保”失败的根本原因在于没有明确政府的财政责任,因此在“城乡居保”中明确指出了我国政府的财政责任,但由于我国“城乡居保”发展的时间短,政府财政责任的发挥面临着中央政府基础养老金划分不统一,地方政府财政责任的划分不明晰及各级政府间财权和事权的划分不合理等问题。 The root cause of the failure of the “peasant security” is that there is no clear financial responsibility of the government. Therefore, we clearly pointed out the financial responsibility of our government in the “urban and rural household security”, but due to the development of “urban and rural household security” in our country Short, the government’s financial responsibility is facing the central government’s basic pension is not uniform, the local government’s financial responsibility is not clear division of the government and government at all levels of government between the division of power and power issues such as unreasonable issues.