時常在社會新聞中，可以看到經濟貧困的案例，卻未得到社會救助的幫助，透過民意代表或媒體的公諸於世，而引起社會大眾的注意。這其中所透露出來的訊息，是社會救助的資格很嚴苛？還是社會救助承辦人員缺乏同理心，故意刁難呢？經過檢視社會救助資格取得最被爭議的規定及司法實務對社會救助資格審查行政裁量權行使的見解後，對於社會上許多經濟上遇到困境，得不到社會救助的問題，本文得到的結論，認為主要係肇因於社會救助政策與立法上的問題。唯有從政策與立法上解套，使社會救助真正發揮社會安全網的最後一道防線的功能，才是根本解決之道。

Social news sections of Taiwanese newspapers repeatedly report cases in which people in poverty are refused from social assistance and appeal for help from the society. These cases often attract much public attention with the help of elected political representatives or news media. What information do these cases reveal? Is it too difficult to qualify for social assistance? Is it because social workers lack empathy and deliberately create difficulties for people in poverty? This study investigates the most controversial provisions of social assistance regulations and the relevant judicial cases concerning the application of social workers' discretion. The conclusions reached are: (1) The refusal of social assistance to people in poverty stems from the controversial provisions of social assistance regulations. (2) Relaxing the provisions is the only and fundamental way for social assistance to function well as the last defense line of social safety net programs in Taiwan.