民營化、社區化和家庭主體的社會福利體制固然是我國社會福利體制 前瞻發展的主要趨向。但民營化或社區化和家庭式的社會福利體制，如經營不善 必然會達成受福利服務對象權益的受損。本論文以一項處理不善老人安療養機構 政府介入方式研究為主體驗證建構一輔導管理和暫時介入體制之必要性，方能阻 止安療養老人受虐情形的發生。因此在我們國家社會福利體制走向社區化、民營 化和家庭主體的型態下，政府必須仍然扮演主導、監督、評鑑和輔導的角色，而 在受服務對象權益受損嚴重時，有立即專業介入的能力，予以輔導和暫時接管。 政府公權力積極運作在民營化、社區化之過程中仍具實質之重要性。

　　　　　Social welfare system in Taiwan moved from institution toward community and family, due to the lack of welfare resources, the de-institutionalization and privatization will be the future development of social welfare system in Taiwan. In building a private social and finiancial welfare system requires not only citizen participation, but also requires the professional and finiancial support from government . This paper inteads to identify the significant role of the government to promote privatization social welfare system in Taiwan and to protect the lausic welfare rights management of private social welfare system. Active professional and finianicial support system are needed to promote the institution. Government should play significant roles at the process of privatization of the social welfare system in Taiwan.