因應單親家戶的比例與絕對數的增加，台灣正在開展單親家庭服務方案。掌握台灣單親家庭的整體樣貌與變遷趨勢，是單親家庭服務規劃的基本資料。本文以 1988~2007年家庭收支調查資料，將單親家戶根據單親家長性別、家戶世代數及經濟戶長稱謂等區分為六種家戶型態進行分析。嘗試去瞭解單親家長的「年齡分佈」、「婚姻狀況」、「教育程度」、「從業身份」、「職業類別」；以及單親家戶的「就業人數」、「未滿 18歲兒童數量」、「自有住宅比例」、「所得與消費」等樣貌。研究結果如下： 一、六種單親家戶確實存在差異性。 二、 1988-2007年台灣單親家戶占所有家戶的比重由 3.21%上升至 4.85％，戶數也由 15萬戶左右上升至將近 36萬戶。單親家戶與雙親家戶戶數之比，也由的 1：18.71上升至 1：6.67。 三、單親成因以離婚居多。未婚比例低。就世代區分，主要以二世代為主，但 1988-2007年三世代家戶（含祖輩戶長家戶）比重由 34%上升至 40%。 四、二世代女性單親戶長家戶占率最高，其次是三世代男性單親。二世代男單的異質性高，應是未來男性單親家庭服務的發展重點。 五、單親家戶的每月均等所得、平均每人每月消費低於非單親家戶，比較明顯的差異在非消費性支出、運輸交通及通訊、娛樂消遣及教育文化等。

As single families in Taiwan become more prevalent, both in terms of absolute number and in terms of proportion of overall households, an ever expanding family service program is being implemented. In order to plan these services effectively, it is paramount to first understand the characteristics and trends of such families. This study analyzes data from「Taiwan annual survey of family income and expenditure」 from 1988 to 2007 and categorizes single family households into six types, based on several criteria -- gender of the single parent, generation span of the household, and identity of the household financial head. This study aims to explore the composition of age, marital status, education background, employment status, and occupation type of single parents. It also tries to explore the numbers of employed persons, numbers of children under age 18, the percentage of solo families owing residential real estate, and income and expenditure of such households. Results are as follows: 1.There exist real differences between the six categories of households. 2.The proportion of solo parent households as a percentage of total households increased from 3.21% to 4.85% between 1988 and 2007. The absolute number of solo parent households also increased from one hundred and fifty thousand to three hundred and sixty thousand. The ratio of solo parent household to two-parent household also increased from 1 : 18.71 to 1 : 6.67. 3.The majority of solo parents are divorced, and unmarried solo parents are very few. In terms of generation span, the majority of solo parents live exclusively with dependent children; however, the proportion of households with a three-generation span (i.e. living with grand-parents, along with dependent children) hiked from 34% to 40%. 4.Most single families have the mother as the financial head of the household and their household members span two generations. This is followed by three-generation households with the single father as the main income earner. Due to the diversity among two-generation single-father households, further research attention is required. 5.The monthly equivalent income per household and the monthly consumption per person in single parent households are lower than those of non-single-parent households. The main differences in expenditure between these two types of households lie in areas not related to consumer consumptions -- transportation, telecommunication, recreation/entertainment, and education/culture.