Study on the selection of leading enterprises in our country in some industries，the total cost，profit level，labor costs，labor remuneration and social insurance cost analysis，social insurance contribution of our country from the overall view of income distribution，attempt to study the impact of some industries and enterprises of the actual payment of social insurance premiums and the level of enterprise the. Finally，the reform and improvement of the income distribution system and the policy proposals for the financing of social insurance are put forward.