國民生存權保障的最終手段，乃依憲法所規定具體保障國民生存權的意旨所制定的社會保障法制度，而國家扶助以社會救助制度為代表，其主要在填補其他社會福利制度的不足，由國家給予國民最低生活限度無差別平等原則的保障，其目的在於對所有生活窮困的國民或其家庭給予健康且有文化的最低生活水準的保障以及協助其自立自強。受救助的請求權是基於法律所賦予，在我國目前約有二十餘萬人依賴這個制度生活。但是，即使有制度的美意，卻因為機能不全的理由，例如生活扶助的許可認定、最低生活費核算太低、受救助的撤銷處分或是協助自立自強在實務上如何定義等等，引發諸多爭議，而無法避免許多貧苦家庭悲劇的產生。本文希望經由法規內容的釐清，確認生活扶助基準的合理妥當性和家戶成員的互補性，及作為社會保障最後防線的社會救助制度中資產、能力善用的必要性，以界定我國社會救助法制的內容與目的，也使救助執行機構更有所依循，相信有助於我國社會救助法或未來更多社會福利措施的參考，並可看出我國對於社會救助制度未來的改革方向。

Social security law is the ultimate method of assuring the right of citizen survival as stated in the constitution. It addresses the areas not covered by other social welfare programs. This enables a country to guarantee minimum living standard without discrimination and inequality, so that low income families can enjoy good health and a minimum living standard. By doing so, the low income families are able to become more independent and self reliant. It is estimated in our country there are two hundred thousand people depending on this regulation to survive. Although the law gives the people the right to apply for assistance, too many red tape and regulating elements are baring many families from receiving this aid causing many poor families undue hardship. These elements includes: law income family member counting method is too broad, family total income verification discrepancies, low minimum living expenses calculation, and how to empower applicants. This paper hopes to clarify the current regulations, to make certain the supplemental principles for basic live hood assistants, and to settle the social security's supplemental principle's requirement on assets and necessarily of work. The result can be used as a reference by the social security authority to improve future law making.