Guangzhou urban and rural residents’ endowment insurance system possesses comparative advantages and practical foundation or sustainable development，which means large financial investment. However，compared with major cities of other countries，there remain some disadvantages in the replacement rate of urban and rural residents’ endowment insurance and pension level. The gap still exists for life demands of urban and rural seniors. Through calculation，it is estimated that the appropriate basic pension of Guangzhou urban and rural residents’ endowment insurance should achieve 252 Yuan in 2020.