本文主要比較兩種階級分析的觀點──新馬克斯主義和社會團主理論，對資本主義 國家的社會福利政策的本質，所持有的不同的看法。前者認為國家的福利政策是一種社會控 制的手段；後者則認為國家制定的社會福利政策應該具有去商品化的解放功能。本文除了嘗 試釐清和界定「社會控制」和「去商品化」這兩個概念外，並從這兩種理論所假設的福利政 策制定時的權力基礎、福利政策制定的並階級政治目的、以及福利提供的原閱等面向，來說 明和區分這兩種不同性質的社會福利政策。文章的後半段則為對臺灣社會保險制度的歷史分 析。作者試圖從國民黨社會保險政策發展的社會背景與政治動機，以及目前整個制度設計的 特徵，來說明臺灣目前的社會保險制度實際上是偏向一種社會控制，其去商品化的程度很低。

　　　　　The first half of this essay is to compare the two class-based analyses—neo-Marxist heory and social democratic theory—of the social welfare policies of the capitalist state. The former views the state's social welfare policies as a means of social control. The latter considers the state's welfare policies as having the liberating functions of decommodification. The author tries to clarify and define these tow concepts, and points out the different assumptions of the power basis of the welare policy-making, the policy's purpose in terms of calss politics, and principles of the welfare provision behind the two theories. The second half of this essay is a historical analysis of the soicial insurance system in Taiwan. The author traces the historical development of the KMT's social insurance policies and lists some important features of the current social insurance in Taiwn is a means of social control and has very low degree of decommdification.