2004-08-012024-05-18https://scholars.lib.ntu.edu.tw/handle/123456789/697388摘要：過去數十年來，台灣迅速的由農業社會成功的轉型為亞洲重要的工業化社會，直到1997年的亞洲金融風暴發生以前，近年來的經濟成長率都維持在6.7％和8.0％之間，成為全球性經濟成長奇蹟的典範，並因此名列「亞洲四小龍」之一。然而，這樣的經濟成果在社會缺乏積極的再分配機制下，財富的累積逐漸偏向集中在少數人口的手中，反而造成台灣社會日益惡化的貧富不均問題，形成經濟兩極化的人口建構。如今，面對亞洲金融風暴的衝擊，台灣的經濟成長開始出現停滯不前的現象，受此經濟不景氣之影響失業人口比例增加，且短期內未見改善。多年來，台灣為了「拼經濟」以擠身於富有國家之列，對於建構社會福利與經濟安全制度的投資一向採取相當有限的介入，大幅壓低政府社會福利支出的比例，面對經濟不景氣之苦的失業者與收入不足者最後只好求助社會救助制度。從統計數字來看，低收入戶的數字在近幾年來有漸增的趨勢，而新加入社會救助的低收入家戶主要是由有較多工作能力成員，形成所謂的工作貧窮人口（the working poor）。然而，傳統消極的「所得維持」的社會救助策略在協助低收入戶恢復其經濟自立功能方面似乎並未發生作用，反而造成接受低收入的家戶長期留在福<br> Abstract: For the past two decades, the profile of the poor population has undertaking an obvious shift from mainly the old and the weak to more the working and the single parents. A change for the traditional social assistance policy was called for to help the working poor exiting from welfare dependency. On July 17, 2000, Taipei City Government launched Taipei Family Development Accounts (TFDAs, in short), matched saving accounts for the low-income families, mainly the working poor, during a three-year period. Different from traditional public assistance, delivering welfare provisions mainly through income-based financial transfers, TFDAs was the first anti-poverty initiative developed not only remove disincentives to save but also facilitate opportunities to accumulate assets as a way to economic sufficiency for low-income families. One hundred and eighty-four low-income households enrolled, but only one hundred saving accounts could be matched due to the funds granted. In 2002, seventy-two participants stayed for two years of the program. They were required to attend educational classes every three weeks, and added up to 135 hours in three years, where they learn about credit, budgeting, banking, investment, how to buy a home, how to start a business, and how to make an educational plan. The accumulated saving funds could be then used for a range of investment purposes, which were defined as used for higher education, small business, or first home purchase. This study will aim to evaluate the welfare effects intended by TFDAs across participants, give-ups, and non-participants. The establishment of TFDAs has broadened the principles of public assistance to the poor in Taiwan from a remedial or curative measure to a preventive or proactive measure in tackling the poverty issue. And its emphasis on building assets for the poor is even more progressive in re-distributive social welfare than ever to integrate low-income families into a mainstream society of economic development.資產累積福利理論貧窮評估研究accumulation welfare theorypovertyevaluation study