本文以標籤理論、不同接觸論和一般化犯罪理論等犯罪學理論為基礎，以說明少年事件處理法的立法精神在於「少年保護優先」，透過福利服務來保護犯下輕微罪行之少年，以避免被負面標籤，並降低再次犯罪之可能。因此，在法規之基本綱要中，審理程序和保護性處遇中有各種社會福利屬性的作法或措施，以保護犯下輕微罪行之少年。然而，在執行層面上，法規和制度仍然有實際的困難和問題存在，而無法充分實現保護未成年犯罪少年之立法美意。本文藉由指出一些現存的問題，期望未來透過修法途徑以改善這些問題，以達成少年保護工作的立法目的。

This paper draws upon labeling theory, differential association theory, and the general theory of crime. It seeks to illustrate how the legislative intent of the Juvenile Proceedings Act prioritizes the teenager's protection, serves and protects teenagers who commit minor crimes through social services, and prevents negative labeling and reduces the possibility of committing crime again. So, in order to protect teenage first-time offenders the basic outline of the regulations contain various kinds of social welfare approach in trial procedure and protective treatment. However, in carrying out this welfare approach, the regulations and system present real difficulties and problems persist. Therefore, the legislation protecting the teenage criminal is still unable to fully realize it's potential. Given these problems, this study proposes that we need to improve the system through revising the law in order to fulfill the legislative purpose of juvenile protection work.