本文主妥是比較兩種階級分析的視點一一新馬克斯主義和社會民主坦言俗，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、福利政策制定的階級政治目的、以及福利提供的原則等面向，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台灣社會保險制度的歷史分析。作者言之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，來說明台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 theory 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 c1arify and define these two concepts， and points out the different assumptions of the power basis of the welfare policy-making， the policy's purpose in terms of calss politics， and the principles of the welfare provision behind the two theories_ The second half of this essay is a historical analysis of the social 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 system， to demonstrate that the current social insurance in Taiwan is a means of social control and has very low degree of decommodification.