我國於2008年十月「國民年金法」正式上路，曾扮演政策過渡性角色的「敬老福利生活津貼」(以下簡稱為敬老津貼) 也屆時宣告落日。然初探敬老津貼相關文獻，得知因該福利措施受益之人數廣，常引發正反支持者在福利保障與財政負擔之爭辯，抑或存在有排擠國民年金制度建構之虞、政黨間福利意識形態不同等，致相較於同類其他社會津貼 (老年農民福利津貼或中低收入戶老人生活津貼)，全國開辦的時間點較晚許多 (至2002年六月才實施)。本研究欲由文獻回顧敬老津貼立法歷程，其次，援引Spicker (2006) 政策分析模式，以深入釐清敬老津貼的立法理念面為何，及檢視實際落實面，是否有所回應立法理念，抑或是又衍生其他問題。 Taiwan’s National Pension Act started operation in October 2008, signifying the end of the transitional Senior (Citizens) Welfare Living Allowance. However, in the literature regarding Senior Welfare Living Allowance, we have found so many who were benefited by this policy. A heated debate therefore triggered among the welfare advocates, opponents who are against fiscal burden, people with doubts about the national pension system, different political ideologies towards benefits, and other similar social allowances (Senior Farmer Welfare Allowance or Living Allowance for Middle or Low-income Senior Citizens) whose nationwide establishment came much later (not until June, 2002). This study conducts literature review on the legislative process of Senior Welfare Living Allowance, and cited the Spicker’s policy analysis (2006), to delve into the legislative aspect, the relationship between practice and such aspect, and other related issues of Senior Welfare Living Allowance.
