本研究以澎湖縣一市五鄉之現職村里幹事，深度訪談11位區域樣本代表，並依研究目的，作成以下結論：一、村里幹事扮演政府與民眾間的溝通橋樑，協助民眾解決問題，服務項目廣泛，並非只是單純的行政工作，是民眾信任的協助者。二、在低收入戶資格審查中，會清楚告知檢附文件並受理申請，待核定下來，會告知審查結果，若有異議者會協助申覆。三、目前審查制度趨近公平合理，補助金額足夠維持家庭基本生活開銷，且社會救助種類多元，有重覆補助現象。四、申請者概分為需要者和想要者兩種類型，但較多是屬於想要者，會事先隱匿產財或鑽審查漏洞。就目前審查成效，具低收入戶者未必能與貧窮者劃上等號。五、因縣政府近年採取較嚴謹作為，防堵部分審查漏洞，加上低收入戶孩子長大，不符資格，且新增案件相對減少，致縣內的低收入戶數及人數逐年減少。綜論，本研究建議如下：強化全國社政資訊整合系統的連結功能、不定期家戶訪視、統一審核見解、定期召開檢討會、整合社會資源、確認高額投保金額者與薪資計算的合理性、強化退休金的查核功能及立法限定等。

This study explors the role perception and behavior of Penghu village secretaries when reviewing the qualifications of low-income households. Through interviews approchliterature review, the main findings are listed below: 1) Village secretaires are the main facilatotor in government-and-citizen relationships and play the vital role in the increase of citizens' trust. 2) Village secretaires are citizens' consultant in public affairs process and have high motivation in service delivey as well as assiatcne in application of public programs. 3) The reviewing process of low-income households is transparency and fari to citizens. The subsidy would keep low-income households' daily life in balance. 4) Moral hazard exists: some people take risks when applying low-income households, such as hide personal financial information and offer wrong information. 5) The number of those citizens who are not eligible for a subsidy has decreased because the information-integrated system strictly has audited and reviewed the qualifications of those low-income applicants.