The establishment of compulsory occupational pension system promotes the improvement of a sound system of multi-level endowment insurance and optimizes pension benefits structure of retirees of state organizations and institutions, which may promote the development of China's capital market. However, the non-compulsory enterprise annuity system seriously lags behind because of the heavy burden of social security and imperfection of taxes policies. Then, based on the analysis of the effect of occupational pension, the paper holds that occupational pension system may have forced effect on enterprises from the perspective of legislation, taxation and fund management. Finally, it maintains that to give play to the forced effect, it is necessary to make enterprises' development potential available by means of tax reduction to promote the reform of endowment insurance system and to establish compulsory enterprise pension for extra staff of institutions.