【摘要】 在数字经济驱动就业形态变革的背景下，新业态从业人员规模持续扩大，构建覆盖范围更广、保障效能更优的社会保障体系，已成为各国应对转型挑战、维护社会公平与稳定的核心议题。基于Gilbert–Terrell社会福利政策四维分析框架，选取丹麦、美国、新加坡、德国、巴西、英国等典型国家，对新业态从业人员的社会保障实践做法和建设经验进行比较研究。研究发现，突破身份界定是制度建设的前提条件、保障内容的多层次决定制度覆盖范围、治理框架和技术手段直接影响服务可及性、多元化筹资机制为制度可持续性提供支撑。在推进中国式现代化进程背景下，提出建设我国新业态从业人员社会保障制度的建议：完善法律法规和政策支持，建立弹性身份认定体系；加强新业态从业人员保障制度体系建设，构建“基础保险+弹性补充”的组合模式；完善服务供给方式，依托数字技术实现平台代扣代缴与跨区域转移；探索多渠道和可持续的筹资模式，在资金保障上构建“平台+个人+政府”多元分担机制。更多还原

【Abstract】 Against the backdrop of the digital economy driving transformations in employment patterns, the scale of workers in new forms of employment continues to expand.Developing a social security system with broader coverage and more effective protection has become a core issue for countries worldwide to address transformation challenges and uphold social equity and stability.Based on the "Gilbert-Terrell" four-dimensional analytical framework for social welfare policies, this study examines the social security practices and development experiences for workers in new forms of employment across typical countries, including Denmark, the United States, Singapore, Germany,Brazil,and the United Kingdom. The research reveals four key findings: breaking through rigid identity definitions is a prerequisite for system development;the multi-tiered nature of protection content determines the scope of system coverage; governance framework and technological tools directly influence service accessibility; and a diversified financing mechanism provides support for the sustainability of the system. In the context of advancing Chinese modernization, this study puts forward recommendations for developing China’s social security system for workers in new forms of employment: improving relevant laws, regulations, and policy support to establish a flexible identity recognition system;strengthening the development of a protection system for such workers to build a combined model of "basic insurance+flexible supplementary insurance"; optimizing service delivery methods,leveraging digital technology to realize platform-based withholding and payment of contributions as well as cross-regional transfer of social security benefits;and exploring multi-channel and sustainable financing models, with a focus on establishing a diversified cost-sharing mechanism involving "platforms+individuals+government" for fund security.更多还原