Accumulation fund refers to the part of national income used to expand reproduction, unproductive construction and material reserves. It includes three parts: (1) expanding the reproduction fund for productive construction such as industry, agriculture and transportation, and increasing the working capital of enterprises; (two) the unproductive capital construction funds are used for the capital construction of culture, education, health, scientific research, state administration, national defense and other departments and the unproductive capital construction of production departments such as industry and agriculture; (3) Social reserve funds and natural disasters used to deal with accidents can be divided into production data reserves and consumption data reserves. There are many ways to classify accumulated funds, which can be divided into productive accumulation and unproductive accumulation according to their purposes; According to its form and function, it can be divided into fixed assets accumulation and current assets accumulation; According to ownership, it can be divided into national accumulation, collective accumulation and individual accumulation of residents. Productive accumulation is the source of expanding reproduction, and its growth reflects the expansion of social production scale. In addition to supporting productive accumulation, unproductive accumulation is also the material guarantee for the development of social public utilities, and its growth reflects the development and increase of social cultural and educational undertakings, medical and health facilities and residential buildings. These two parts are related and must be balanced. One-sided emphasis on the importance of productive accumulation will make the country's culture, education, science and technology lag behind for a long time, and people's lives will not be improved rapidly. Overemphasizing the importance of unproductive construction and neglecting the arrangement of productive accumulation will eventually be detrimental to the greater improvement of people's living standards in the future because of the slow development of social production. Consumption fund refers to the part of national income used to meet the personal material and cultural needs of social members and social consumption. According to its use form, it is divided into personal consumption fund and social consumption fund. The former is used to meet the living needs of employees and their family members; The latter is used to meet the consumption needs of social members, including the daily expenses of non-production departments such as state organs, science, culture, education and health departments and social relief undertakings. The changing trend of social consumption funds is that the proportion of funds used for state management will gradually decrease, and the proportion of funds used for science, culture, education and health departments will gradually increase. The ways to realize the growth of consumption funds are: increasing the personal income of existing workers; Increase the number of employed people; Develop collective welfare undertakings. When the level of social productivity and the personal income of workers are relatively low, the main way to improve the consumption level of residents should be to increase the personal income of workers. Under the conditions of increasing national income and improving economic benefits, we will maintain a relatively stable accumulation rate, gradually improve people's lives, and steadily expand the accumulation fund.