國際間福利制度的比較，通常區分成俾斯麥式的統合主義制度、盎格魯薩克遜式的貝弗里奇制度及斯堪維亞的福利制度。雖然德國、美國與法國的福利已日趨多元化，然而此三國又分別呈現出不同的福利傳統，因此，適足提供家庭政策跨國比較的良好個案研究對象。本文的主要目的在採取比較的觀點，檢視美與德、法等國的福利內涵，特別著重在兒童照顧供給面、兒童養育負擔面兒童保育計畫品質面、與母親就業照顧等面向的比較。 本文發現，雖然德、法兩國有其福利制度與家庭政策目標，但彼等在落實家庭政策制訂上所使用的方式，較諸美國更為一致且法令更為完備。德、法兩國家庭政策的設計，旨在建構家庭，並以國家資助方式創造兒童福祉至上的大環境。由最近的兒童照顧與家庭立法觀之，美國較之德、法兩國皆強調以金錢資助兒童養育的國家，福利內涵差距不但依然存在，且並未因而縮小。

　　　　　International comparisons of welfare systems commonly make a distinction among Bismarck's Corporatist system, the Anglo-Saxon derivation of Beveridge's system, and the Scandinavian welfare system. Germany, the U.S. and France offer useful case studies for a cross-cultural comparison of family policies because, although these countries have become increasingly pluralistic, they exhibit different traditions of welfare. The purpose of this paper is to review the content of U.S. child care and family legislation by comparing it with that of Germany and France. The following items are given specific consideration: the supply of child care, the burdens of child rearing, the quality of child rearing, the quality of child care programs and support for maternal employment. Although France and Germany have their own welfare systems and their own family policy objectives, this paper finds that, compared to the U.S., the means employed for family policy-making in both countries are more coherent and legitimate, and that family policies are designed to encourage family building and the creation of an environment in which the welfare of children is recognized as paramount and explicitly supported by the state. Compared with France and Germany, the new U.S. child care and family legislation does not move the U.S. any closer to either the French or German systems, which emphasize financial support for child rearing.