本书通过对西方国家养老保险制度政府财政责任的比较分析，提出养老保险制度政府财政责任差异的命题。在此基础上，通过对中国养老保险制度政府财政责任的模式、地区及城乡差异的分析，全面展现了中国养老保险制度政府财政责任差异的状况，并分析了差异的形成原因及其影响，提出通过养老保险制度政府财政责任差异改革来提升中国养老保险制度发展的质量。最后，以分配公平理论和分配正义理论为指导，提出中国养老保险制度政府财政责任差异改革的目标、原则、思路与具体措施。
Through the comparative analysis of the government financial responsibility of the pension insurance system in Western countries, this book puts forward the proposition of the difference between the government financial responsibility of the pension insurance system. On this basis, through the analysis of the model, region and urban-rural differences of government financial responsibility of China's endowment insurance system, the situation of the difference in government financial responsibility of China's endowment insurance system is comprehensively displayed, and the reasons and impact of the difference are analyzed, and the quality of the development of China's endowment insurance system is proposed to be improved through the reform of the difference in government financial responsibility of the endowment insurance system. Finally, guided by the theory of distributive fairness and the theory of distributive justice, the goals, principles, ideas and specific measures of the reform of the difference in government financial responsibility of China's endowment insurance system are proposed.
