隨著高齡社會的來臨，社區照顧成為福利國家落實「在地老化」的重要政策方向之一，台灣的發展趨勢似乎也不例外。本文以英國的經驗檢視並討論濟貧法中有關救助與安養之間的關係，並試圖探討照顧文化對於長期照顧可能存在的爭論所在；其次，透過六腳鄉社區安養堂僅存唯一的老人進行個案研究的對象，據此描繪台灣社區安養堂的初步輪廓，其結果似乎發現社區安養堂存在照顧本土化的原型，足可提供未來發展社區照顧政策的參考。

Along with aged society comes, the welfare state is widespread stimulated to make community care policy to fulfill the goal of 'aging in place', and the situation also adequately explains the Taiwan's community care development. In this paper, we try to trace and examine the experience of British Poverty Law, meanwhile, we discuss the relationship between 'assistance' and 'care'. Furthermore, we continuously try to make research on the debate of culture of care in the long-term care issues. Second, a case study with in-deep interview to the old people of "An Young Town" in Lioujiao Township is presented. As a result, the prototype of community care in local level emerges as a direction to provide community care in the future.