1942年发表的《贝弗里奇报告》(以下简称“《报告》”),是社会保障史上的典范之作,是现代社会保障的里程碑和福利国家的奠基石。关于《报告》的研究和评说不计其数,特别是其社会保障理念与框架的设计,但笔者更欣赏的是如何巧妙、淋漓尽致地在 The Beveridge Report (hereinafter referred to as the “Report”) published in 1942 is a model work in the history of social security and a cornerstone of modern social security and the cornerstone of a welfare state. There are countless studies and commentary on the Report, especially the design of its social security concept and framework, but what I appreciate more is how cleverly and vividly