In a word, paper discussed the social security funds accruement in both theory and empirical and put some forecasting advices with these kinds of systematic analysis.

• 综观全文，本文的主要创新之处在于，通过对社保基金的理论实证双重分析，较为系统的对社保基金的运行状况进行了阐述，同时对我国社保基金的增值方式提出了些前瞻性的意见。