There are vertical and horizontal two-level for the configuration of social security rights and responsibilities-one is between the government and the market and the other is inter-govemmental.The lagging legalization of social security led to the unbalance of horizontal-vertical allocation-the bias configuration between the govemment and the market and the careless configuration between governments seriously restricted the effectiveness of the system.The key to correct horizontal configuration is to seek the balance between the certainty of government responsibility and the diversity of implementation and while the government playing a fundamental role,it should advocate the return of individual responsibility, the introduction of market mechanism and the penetration of civil power.The refining of vertical relationship requires to further standardize affair rights and expenditure responsibility among governments at all levels through the method of combining the principle of constitutional level and the specific provisions of the legal level;the refining needs to make more operational system arrangement from the responsibility sharing,perfect the legal mechanism of inter-governmental burden sharing on social security expenditure.