One of the most important causes for the trouble in collecting basic pensions is that the burden designed by current system goes beyond the financial capacity of most enterprises. How to solve this problem? The authors propose to take the mutual support among enterprises besides support based on inter-generational compensation. Namely, limited in certain contributing rate, the enterprises with more profits contribute more pensions while the less contribute less. Therefore, one part of the pension burden relates to total wage, the other part relates to total profits. This will make the pension burden more reasonable and collect more pensions for elderly.