The construction and the implement of social welfare system are accompanied by the accountability of social welfare，redefinition and adjustment of the responsibility structure.Instead of abstract and absolute equality or efficiency，the responsibility foundation should be inline with seeking for the fairness in bottom line that can achieve homeostasis of equality and efficiency. As far as the responsibility structure is concerned，the longitudinal responsibilitystructure of social welfare system reveals the holistic basic and concrete social welfare system or the structural relations among policies. Meanwhile，the latitudinal responsibility structure shows the programs，contents and the relations of all programs involved in the social welfare system.Consider ting the responsibility requests and goals，we should accelerate the integration of social welfare system，nail down the proportion of the welfare cost and financial revenue and expenditure，and keep improving each welfare program. By doing so，the supply and collocation of welfare will be stick to satisfying the most fundamental demand of people，which can decrease the conflicts among social groups，enhance the blood-and-flesh contacts with the people and better promote a more stable and more harmonious society，contributing to a substantial cornerstone of our governance.