Abstract: Active aging is an important strategic idea to deal with the challenges of an aging society. To achieve the goal of active aging, it is necessary to take the government as the leading role, and reconstruct the existing public policy system. The existing researches are mostly devoted to the study of public policy choices in response to an aging society. However, they fail to notice the realization of basic social rights of the elderly such as health, participation and security, needs adequate and sustainable public finance capability. In the subsequent research, it is necessary to integrate the existing public policies in local areas and specific links into the analysis framework of the whole fiscal and taxation system from the comprehensive perspective of public finance and public policy, so as to enhance the systematicness, pertinence and feasibility of Chinas old-related public policies, and enable the formulation and implementation of policies to be organically integrated with the sustainable development of social economy and coordinated development.

Key words: active aging, public policy, public finance responsibility, social security rights