我國社會安全制度的建構一直秉承著社會保險與社會救助併行的雙軌策略，社會津貼一直到民國八十三年七月一日，始由民進黨於其勝選的執政縣市開始實施敬老津貼方案。其後，老年農民福利津貼、殘障津貼(後改為身心障礙者津貼)及兒童津貼均有所倡議及實施。總統大選後，陳水扁總統更欲兌現其「老人福利津貼」的競選承諾。在此情勢下，社會津貼充滿著契機，儼然成為社會安全制度中重要的選擇策略。然而，上述社會津貼方案的實施多面臨著難以為繼，甚或改弦易轍的作法。本研究發現社會津貼方案的執行問題有資格救助化、對象區隔化與給付稀釋化，而這些問題的致因包括與選舉過度的連結、社會津貼的真義未能釐清、社會津貼的共識未能建立與社會津貼缺乏全國性的實施等。總言之，社會津貼在我國的實施開創了一個新的思考，惟除非社會成員均有共識，否則社會津貼縱有形式，其發展的前景仍會受限。

　　　　　The construction of social security system in Taiwan has long been based on the combination of social insurance and social assistance schemes. In 1994, the old age allowance, the first social allowance scheme that had ever implemented in this country, was adopted by the main opposition party-Democratic Progressive Party (DPP) in its governing counties. Afterwards, old age farmer allowance, disability allowance and family allowance were advocated and implemented at national or local level respectively. Also, the newly elected President Chen Shui-bian proposed a legislation to initiate a universal old age allowance scheme which offers three thousand dollars a month for all people aged 65 and over. However, most schemes mentioned above, owing to financial constraints, have been terminated or changed to some extent. Three main problems concerning the implementation of social allowance schemes are analyzed in this article, i.e., means-test ineligibility, segregation in entitlement, and dilution in benefit. The possible explanations for these problems are closely linked with intensive election, the ambiguous meaning of social allowance, the lack of societal consensus, and the implementation at limited local level. In sum, social allowance represents a new way of thinking in Taiwan. However, unless it gets substantial support from the members in society. It may be just accepted in form but not realized in substance.