Abstract: Beijing has established the urban and rural residents endowment insurance in 2008,which is based on the structure of new rural pension insurance system.This is a kind of pension insurances covering all who got no pension before and balancing urban and rural social security development.The analysis of Social Security shows that the system has some problems.In order to prefect urban and rural residents endowment insurance,several measures should be taken.Firstly,basic pension may be generalization.Secondly,the authority should manage pension fund market operation.At last,the cohesion between different pension systems may be more strengthened.