从社会保障帮助人们处理生活风险的核心职能出发,审视政府在养老保险中的责任,政府应协调和利用各种力量实现养老保障目标,控制个人、企业等主体在养老决策中的风险因素。在多支柱养老保险体系中,政府的责任在于统筹利用不同的养老金类别在收入再分配、风险分担和处理、资本积累和金融深化等方面各自的优势。为实现养老保障目标,政府还承担财政兜底责任。履行财政兜底责任,必须控制财政风险。 From the core functions of social security in helping people to deal with life risks, the government reviews the government’s responsibilities in endowment insurance. The government should coordinate and use various forces to achieve the goal of endowment insurance, and control the risk factors of individuals and enterprises in pension decision-making. In the multi-pillar pension system, the responsibility of the government is to make overall use of the respective advantages of different pension categories in terms of income redistribution, risk sharing and handling, capital accumulation and financial deepening. In order to achieve the goal of providing endowment insurance, the government also shoulders the financial responsibility. Fulfilling the financial responsibility, we must control the financial risk.