养老资金不足,是我国农村养老进程所面临的困境。解决此问题,关键在于完善政府养老资金投入的决策机制和执行机制。本文运用公共选择理论相关知识,明确指出上级政府的政绩考核压力,本级政府的“经济人”性质,以及以地方龙头企业为代表的投票行为,是政府养老资金投入中的三种重要制约力量。并提出了相关建议:强化政府责任、发掘集体养老潜力、提高个人养老能力。 Lack of pension funds is the plight of China’s rural pension process. The key to solving this problem is to improve the decision-making mechanism and enforcement mechanism for the government’s pension funds. This article uses the knowledge of public choice theory to clearly point out the pressure of the performance evaluation of the higher level government, the “economic man” nature of the government at the corresponding level, and the voting behavior represented by the local leading enterprises, which are the three important Restrictive power. And put forward the relevant proposals: to strengthen government responsibility, explore the potential of collective pension, improve personal pension ability.