Abstract: According to the implementation condition and goal, taking the treatment level and pension fund management of newtype rural social pension insurance as the research objects, this paper compared the four aspects such as the situations of fiscal revenue and expenditure of central government, the situations of fiscal revenue and expenditure of local government, the comparisons of subsidy of newtype rural social pension insurance between central and local, the living standard of various regions, and systematically analyzed the setting of the treatment level and the pension fund management of newtype rural social pension insurance. Finally, the relevant suggestions were put forward to improve the treatment level and pension fund management of newtype rural social pension insurance.