Abstract: The study of the mode changes and causes of government fiscal responsibility for the pension insurance system for urban enterprise workers has important theoretical significance in improving the government fiscal responsibility for China’s pension insurance system in the future. The mode of government fiscal responsibility has experienced transformation from full funding to fiscal out. During this process of transformation, the reform of the economic system is the core reason for the mode transformation, the government functions transformation is the promoting reason for the mode transformation, and the population aging is also an important reason for the mode transformation. Foreign experiences have provided reference for the mode transformation. In order to promote the effective reform of the government financial responsibility model for China’s endowment insurance system, we should promote the “dominant” and “institutionalized” reform of the government financial responsibility mode for the endowment insurance system, achieve the moderation of the government fiscal responsibility for the pension insurance system, and pay attention to the environmental factors during such reforms.

Key words: pension insurance system for urban enterprise workers; fiscal responsibility; full funding; fiscal out