本文採取Esping-Andersen, G. (1990). The Three Worlds of Welfare Capitalism. 書中對西方福利國家體制的分類原則與架構，依據該書的分類，選取加拿大、荷蘭與丹麥三個分別代表自由主義、組點停守主義與社會民主主義的國家，就身心障礙者的所得保障政策在這三國福利體制中的定位，分析欲三個國家身心障礙者所得保障制度的完整度與其他社會福利制度的銜接度。這三個國家的身心障礙者政策，都具有相當的代表性，也都反映出這三個貫家福利體制的本質與精神。相對於臺灣的身心障礙者所得保障制度，因為欠缺整體社會福利制度為基礎，同時各種制度與給付之間銜度不夠，以?於身心障礙者雖可申請各種津貼，但是整體仍呈現所得保障度不足與制度銜接度不夠的狀態。最後作者們針對臺灣現況，提出建議與未來政策改革方向。

In this paper, we adopted Esping Andersen’s book The Three Worlds of Welfare Capitalism. He categorized Western welfare capitalism societies into three major categories: liberal, conservative and social democratic, under which correspond to the selecting countries for our study, Canada, Netherlands, and Denmark. We analyzer these three countries’ income maintenance program for people with disabilities under which disability policy are embedded into its welfare system rather than separate system. These three countries’ disability policy reflect their welfare ideology and the dividing role among government, private sector, market, and family of maintaining income security for people with disabilities. Compare to their comprehensive income maintenance system, Taiwan’s system is relative fragment, incomprehensive and functioning poorly in terms of providing income security for people with disabilities in Taiwan.