(1) Overall planning of social insurance funds is to make unified regulations, plans and arrangements for various sources and uses of social insurance funds within the social scope, and conduct unified revenue and expenditure, management and operation of social insurance funds accordingly, so as to ensure its balance of payments, rational use, safety, preservation and appreciation, and give full play to its social security function. (2) The overall scope of social insurance fund is an important symbol of the degree of socialization and protection of social insurance. It generally includes the scope of employers, workers, insurance and treatment items and geographical scope, which shows the boundaries of social insurance fund overall planning. (3) Social insurance funds can only be raised from various legal channels. The main sources are insurance premiums paid by units, insurance premiums paid by employees, government financial subsidies, value-added income of social insurance funds, donations received by funds and other income. In the source composition of social insurance fund, social insurance premium occupies the primary position and is the main channel for social insurance fund co-ordination. (4) There are three main ways to raise social insurance funds, namely pay-as-you-go system, complete accumulation system and semi-accumulation system.