The aging of population is the inevitable result of social economic development and population increase in life expectancy.Fujian Province is in existence and the aging of the population trends will continue to aggravate the impact on pension insurance system for urban employees. The study found that in a future period of time，the Fujian Province’s town worker social endowment insurance fund income and expenditure are showing a trend of rapid growth，but spending more than their income；after a period of balance，in social endowment insurance fund there will be a certain gap. In the following several aspects we can perfect the urban workers social endowment insurance system：timely formulate social endowment insurance law，levy social endowment insurance tax in accordance with the law；adjust the financial expenditure at all levels and increas financial input，increase the proportion of social insurance funds in fiscal expenditure；actively explore the investment channels with controllable risk，enhance social endowment insurance’s ability to preserve and inurease its value；gradually standardiz and raise the retirement age，decrease the elderly population dependency ratio，reduce the pension payment pressure.