Abstract: Since occupational pension plan can effectively and efficiently solve the problem of declining treatment caused by pension insurance reform, and many countries have already benefited from it, China also uses it as an essential tool to promote the pension insurance reform of institutions. Documentary Document No. 18 (2015) requires that the occupational pension system should be established at the beginning of October 2014. However, due to the relatively short implementation period of the occupational pension plans of institutions and institutions, a series of related issues have begun to emerge, such as a slightly lower level of protection, limited revenue channels, and lack of supporting measures. Therefore, the article suggests that measures such as flexible participation in insurance, openness to innovative investment, and improvement of supporting regulations be adopted in a timely manner to promote the smooth implementation of professional annuity in its own advantages.