垃圾分类回收处理是保护环境、节约资源的一项重要举措,对资源的循环利用具有重要意义,然而由于各参与主体责任配置不合理导致垃圾分类回收在我国实行至今已陷入困境。本文旨在以生产者责任延伸制度为视角,探讨在垃圾分类回收中如何更好的设置政府、企业与居民的责任分担,试图探寻走出我国当下垃圾分类回收处理中遇到的瓶颈。 Waste recycling is an important measure to protect the environment and conserve resources, which is of great significance to the recycling of resources. However, due to the unreasonable allocation of responsibility of all the participants, waste recycling has been in a dilemma in our country till now. The purpose of this paper is to explore how to better set responsibilities of the government, enterprises and residents in the separation and recycling of waste in the perspective of producer responsibility extension system, trying to find out the bottlenecks that come out of the garbage recycling in our country.