兒童生活在移轉性剝奪的情境下，造成其日後身心發展受到阻礙，且對於成長中的兒童而言，貧窮是社會發展資源不足，這將使其可能落入社會排除與邊緣化的處境。因之，避免貧窮循環發生於下一代身上，則需要專注下一代社會生活功能之養成，其中，資產累積是一項脫貧可行的發展方式。本研究採取文獻分析法，著重於探討因移轉性剝奪造成兒童貧窮問題，而由資產累積方式來建立兒童脫貧的基本策略，形成良善的合乎正義的世代契約。投資兒童的未來，發展兒童個人帳戶，累積兒童資產，以形塑國家未來主人翁，提升兒童競爭力，充實社會力，增進國家高度成長力。從文獻探討中陳述有關兒童貧窮的形成與影響、移轉性剝奪與社會排除、脫貧相關理論與案例等，再述及資產累積的福利效果，最後，論述資產累積在兒童脫貧所扮演的角色。希冀，資產累積福利發展理論，能提供公部門在擬訂兒童脫貧策略時的參考。

Children live under the situation that deprive in the transfering, physical and psychological development will be hindered to cause it in the future, and for growing children, the poverty is that social development resources are insufficient, this will make it may fall into social exclusion and the situation with the marginalisation. Because their, prevent poor circulation from take place on of future generation, need to be absorbed in the forming of social life function of the future generation, among them, it is antipoverty in feasible development way that the assets are accumulated. This research adopts the analytic approach of documents, focus on probing into and causing poverty questions of children by the fact that the transfering is deprived, accumulate by assets way is it set up basic tactics that children shake off poverty to come, form conforming with generational constract for justice. Invest in children's future, develop personal accounts of children, accumulate children's assets, in order to mould the national future master, improve children's competitiveness, substantiate social strength, promote the strength of highly growing up in the country. State relevant theories and case, about the fact that children's poor forming, influence, transmitted deprivation and social exclusion, shake off poverty with the society from the document discussion, state and then welfare result that assets accumulate, finally, expound the fact personal development account in role that children's shaking off poverty acts. Hope, the assets accumulated welfare development theory, can offer reference while working out children's antipoverty policy to the common department.