本篇的重點在檢視過去相關主要文獻對於台灣貧窮問題的探討，分析的架構包含：（一）貧窮的相關概念，（二）理論觀點，（三）整體趨勢及對貧窮現象的解釋，（四）區域間的貧窮，（五）女性與貧窮，（六）老人與貧窮，（七）兒童與貧窮，（八）少數族群與貧窮，（九）遊民，（十）瞭解貧窮現象中的時間議題，以及（十一）未來需要關注的議題。 整體趨勢顯示官方低收入人口的增加與所得不均的狀況出現，此反映出產業結構的調整、經濟不景氣、結構性失業等問題所帶來的衝擊。未來尚值得繼續觀察的是這些衝擊對於雙親家庭、男性單親家庭的影響，因為傳統上討論貧窮家庭多將重點放在女性、單親家庭、老人等；然而隨著勞動市場就業機會的改變，雙親家庭戶長或男性單親戶長的就業機會也可能受到影響，進而不利家庭經濟；同時，如此也可能再影響到兒童貧窮的問題。至於區域間的貧窮，鄉村地區有持續偏高的貧窮問題，而都市地區有略升的貧窮問題。對於貧窮女性化的議題，本文發現五個指標中有三個指標觀察出一些貧窮女性化的現象。再者，老人貧窮的問題仍然存在，同時老年女性的貧窮也需要注意，尤其是女性單親戶長，因其較可能在中年晚期就陷入貧窮。此外居住於都市或部落的原住民族也面臨不同程度的貧窮問題。

The paper describes and analyzes the phenomenon of poverty in Taiwan based upon the related government reports and empirical research. The main topics of this paper include: (1) the concept of poverty, (2) theoretical perspectives on poverty, (3) the poverty trends, (4) poverty differences between rural and urban areas, (5) poverty among women, (6) poverty among the elderly, (7) poverty among children, (8) ethnic groups, (9) the homeless, (10) the issue of time in measuring poverty, and (11) the future prospects. The overall trends indicate the increase of the poor population and income inequality, mainly due to the economic restructure, economic downturns and unemployment problems during recent years. The impacts of these trends on two-parent families and single-father families need to be further examined. People living in rural areas face higher poverty rates over the years, compared to their counterparts. However, poverty in urban areas has gradually increased in recent years. As for the feminization of poverty, there has been some evidence to support this trend. Furthermore, Poverty among the elderly, especially for females, still needs to be taken into consideration. Finally, indigenous peoples also face more serious economic hardship, particularly for tribes in mountain areas.