社会政策与理念体现的是社会制度与社会价值之间的联系。理念会推动社会政策的形成和变革,但社会政策也会对理念进行重塑。“普惠”作为一种社会政策理念,涉及立法、分配、对象和筹资四个维度。通过这四个维度的分析和评估,发现我国的儿童福利制度建设正朝着普惠的方向迈进,但目前在总体上还是一项补缺型的制度。建议利用理念和社会政策之间的选择性亲和关系,进一步推进适度普惠型社会政策的发展。 Social policies and concepts reflect the social system and social values. Ideas promote the formation and transformation of social policies, but social policies also reshape ideas. “Pratt & Whitney ” as a social policy concept, involving the four dimensions of legislation, distribution, object and financing. Through the analysis and assessment of these four dimensions, it is found that the construction of the child welfare system in our country is moving in the direction of universal benefits, but at present, it is still a system of vacancy in general. It is suggested that the development of a moderately inclusive social policy should be further promoted by using the selective affinity between ideology and social policy.