Based on 2013 statistical data of China, this paper respectively calculates the range, extreme ratio, standard deviation and coefficient of variation of the government fiscal responsibility and fiscal burden for urban and rural pension in different provinces and municipalities to reflect the regional differences in the total financial responsibility, the differences in per capital fiscal responsibility, the financial burden of the central government fiscal responsibility and the financial burden of local government fiscal responsibility. The research shows that because of the influential factors of the social and economic conditions, institutional development status, governmental financial expenditure preference and so on, China’s urban and rural pension has big difference in the financial responsibility and financial burden of the government, among which the biggest difference is local governmental responsibility, the middle difference is central government financial responsibility and the smallest difference is government financial responsibility. Comparing with regional difference of government financial responsibility, the regional difference of per capita government financial responsibility is relatively small, and the regional difference of local government burden is bigger than that of central government financial burden. China should consolidate pension financial input factor in local government examination mechanism, unify financial subsidies system among east, middle and west areas and establish the corresponding horizontal transfer payment system.