本研究以台灣兒童暨家庭扶助基金會(TFCF)嘉義分事務所,1967-2008年的經濟扶助個案記錄,建立一份擬似貫時性追蹤資料,並據此分析TFCF經濟扶助個案的給付動態。主要研究結果包括:1.TFCF扶助個案中,有66.59%的兒童並未納入政府社會救助體系,可見TFCF方案具有補充政府福利供給不足的功能。2.人口事件是影響兒童入扶的主要因素,收入事件則是影響兒童脫扶的主要因素。3.家庭解組是造成兒童入扶的最主要人口事件;該事件具有高度不可逆轉性,且多由核心家庭轉變為單親家庭,家庭解組者的經濟弱勢程度往往亦較高。4.兒童既是家庭需求增長的原因,亦是家庭脫扶的重要推力。據此,本研究主張政府應視兒童為公共財,應提供不需「依靠」就業者即可取得的福利給付。政府亦應建立風險指標機制,對不同處境的經濟弱勢家庭,提供綜融性的服務或協助,讓所有兒童皆可享有公正的、友善的環境。 Our study establishes a set of pseudo panel data based on the income assistance case records from 1967 to 2008 of Chiayi Branch Office, Taiwan Fund for Children and Families (TFCF), and uses such data to analyze the benefit dynamics of the income assistance cases of TFCF. The results are as follows: 1. Among the income assistance cases of TFCF, 66.59% of the children weren't included in the statutory assistance system. It seems that the TFCF program has the capacity and function to meet up with the shortcomings of the statutory welfare provision. 2. Demographic profile are the main factors preventing children from receiving income assistance, while income variables are the main factors that cause children withdrawing from income assistance. 3. Family disorganization is the main demographic variables causing children to receive income assistance, often highly unrecoverable, and results in the family transformation from nuclear to single-parent one. In addition, disorganized families are often more economically-disadvantaged. 4. Children-ship is the main reason why families can last longer and kids play an important role motivating family to leave from income assistance program. Accordingly, we suggest that the government needs to see children as public goods, and offer them and their families the welfare benefit not ”depending on” earners. The government should set up risk assessment mechanism in order to provide various economically-disadvantaged families with comprehensive service, and make sure all children can grow up in a fair and friendly environment.