随着人口结构老龄化的快速发展，我国基本养老保险基金的收支缺口问题日益突出，政府的财政补助规模随之持续扩大，政府的财政风险亦跟之不断加大。由此，如何调整和改善我国基本养老保险制度中的财政责任已经成为社会关注且亟需解决的问题。在此背景下，本书以基本养老保险制度中的财政责任为研究对象，以公共产品理论为理论基础，以定性定量结合为分析框架，主要采用正向定性分析与反向定量论证，即首先正向定性分析基本养老保险制度中政府应有的财政责任，然后反向定量论证现有财政责任对基本养老金替代率、社会公平和政府财政可持续的影响，以分析和评估我国基本养老保险制度中存在的财政责任问题，并提出相应的制度矫正建议。通过研究，本报告得出了几个结论或观点：第一、财政补贴提高了我国基本养老保险金的替代率，但未能阻止它的根本下滑；第二、政府养老财政责任在调整，但区域间、群体间的基本养老保险待遇差距问题依然突出；第三、兜底补助模式使政府财政被基本养老保险制度所绑架，未来财政可持续性将遭受严峻挑战。因此，基于促进基本养老保险基金自我平衡以及改善政府财政可持续性之目标，必须优化我国基本养老保险制度中的财政责任。

With the rapid development of the aging population structure, the gap between income and expenditure of China's basic pension fund has become increasingly prominent, and the scale of government financial subsidies has continued to expand, and the government's financial risks have also increased. Therefore, how to adjust and improve the financial responsibility in China's basic endowment insurance system has become a social concern and urgent problem to be solved. In this context, this book takes the financial responsibility in the basic endowment insurance system as the research object, takes the public goods theory as the theoretical basis, and takes the qualitative and quantitative combination as the analysis framework, mainly adopts positive qualitative analysis and reverse quantitative argumentation, that is, first positively and qualitatively analyzes the financial responsibility of the government in the basic endowment insurance system, and then reverses and quantitatively demonstrates the impact of the existing financial responsibility on the basic pension replacement rate, social equity and government financial sustainability. In order to analyze and evaluate the financial responsibility problems in China's basic endowment insurance system, and put forward corresponding system correction suggestions. Through research, this report has drawn several conclusions or views: first, financial subsidies have increased the replacement rate of China's basic pension insurance, but have failed to prevent its fundamental decline; Second, the government's pension financial responsibility is adjusting, but the gap between regions and groups in basic pension insurance treatment is still prominent; Third, the back-up subsidy model has hijacked government finances by the basic endowment insurance system, and fiscal sustainability will be severely challenged in the future. Therefore, based on the goal of promoting the self-balancing of the basic pension fund and improving the sustainability of government finance, it is necessary to optimize the fiscal responsibility in China's basic pension insurance system.（AI翻译）