The urban workers' basic pension insurance system in China is facing the finance risk that is brought by the factors such as the slowdown of economic growth, the confusedly manipulation of the costs of transition, an aging population, the increasing difficulty in extending the coverage, the shrinkage of revenue that is difficult to be reversed, the highlights of spending pres- sures, the huge differences among the financial positions about urban workers' basic pension insurance in every province and so on. Therefore, in order to meet this challenge, not only the design of basic pension insuran...