Abstract:Recently in order to resolve the double problems, both fiscal sustainability and transportability, European Union countries have been driven to take a more pro-active stance to reform Defined Benefit Pension Plan (DB). There are several reform strategies, such as making forward to well-known "three pillar", pre-funding part of the public pension programme, parametric reforms, postponing retirement incentives and putting NDC system into practice. The reform strategies reflect that the tendency of pension reform is to bring the composite pension programme into effect, and NDC system has a great attraction to the transferring countries.