The pension insurance system has been adjusted and revised continually since its establishment. As a whole Chinese Pension Insurance System has been moving towards modern social insurance from traditional employment insurance. The aim of the reform is to build the scientific and reasonable mechanism of distributing responsibility for pension insurance. During the transition process, the government's responsibility has been moving towards limited level from unlimited. However based on the empirical analysis of government's responsibility during the transform of Chinese Pension Insurance System, it can be seen that there are several aspects needed to be perfected, from criterion, designing responsibility and financial responsibility to supervisory responsibility and implementary responsibility in terms of government's responsibility.