Abstract: The regional fragmentation of urban employees' pension leads to unified contribution cost burden, which will affect the balanced development of region economy, and is not conducive to realize the goal of reducing rate and promote the fund balance between contribution and payment, the demand of realizing national pooling is prominent increasingly. The national pooling is facing to restricting factors, including the contribution game between central government and local government, low will of low contribution rate region, reducing of pension payment for high income region, the central financial subsidies risk. The paper proposes such realization mechanism, including the linkage for reducing contribution rate, tamping contribution base and the national pooling, basic pension "two accounts", improving central financial subsidies and building a vertical management system