| Compared with relatively perfect urban social security system, the development speed for rural social security system in China at current stage is slow, and there are problems in the process of operation. The factors that cause the rural social security system separated from social economic development are complicated, among which, the absence of government responsibility is the most important one. And among the responsibilities carried by government, fiscal responsibility is the most important core one. During the construction process of rural social security system, local government is the implementer of all the compulsory rural social security policy and autonomous rural social security policy. Thus, making sure of the rural social security fiscal responsibility of local government, measuring bounds and depth of rural social security supported by local government’s fiscal money both have realistic significance on solving the omission and offside issues of rural social security at current stage as well as the guarantee for rural social security fund.This essay takes the rural social security fiscal responsibility of local government as an entry point, giving a location for the local government’s fiscal responsibility in rural social security. Based on this point, it gives relevant suggestions to the local government of how to improve and assure the fiscal input, standardized rural social security payment management, budget management, monitor and inspection, preservation and increase of the value and so on by practicing and investigation, giving an inspection to the current fiscal condition of rural social security, revealing the existing problems. Then, it guarantees the allocative efficiency of fiscal investment fund of rural social security. |