Abstract: Aiming at the situation that the construction of our country's social security and social welfare has entered the phase of the system integration, perfection and the design finalizing, which puts forward the higher requirements on the scientific system construction. First of all, this paper clarifies the meaning of the scientific basis for the welfare realization process and then discusses several main basic problems: welfare spending as a share of GDP, the accounts for the proportion of fiscal revenue, the structure of the responsibility and the supply and demand, the allocation principle and the method, and the adjustment mechanism and the benefit evaluation, etc.. Secondly, the paper proposes that the realization process of the social welfare should be treated with a scientific attitude and should not be treated politically, experientially and emergently. And adhering to the scientific attitude towards the welfare realization process, the target will be the new welfare model innovation and the exploration and development of the new welfare realization path.