貧窮現象存在於人類社會由來已久。貧窮，為個人、家庭帶來生活的不便利，甚至成為家庭生活痛苦的主要原因。在經濟富裕的地區，因資源分配不均所導致的貧窮的問題，造成經濟安全制度設計的困難，也為社會帶來不安的影響。近代的台灣，快速的社會轉型為台灣人民帶來文明的福祉，也因社會發展過程中，政策與制度的擬定未能跟上腳步，造成台灣的社會內涵上的失衡現象，大量的貧窮家戶與貧窮人口，仍然存在於這個堪稱富庶的社會。政府提出各種抗貧的對策，幫助弱勢家庭走出貧窮，不過，也有為數不少的家庭暫時脫離貧窮又再度落入貧窮，甚至脫貧時間僅只一年。 脫貧的政策應該如何制訂，脫貧的服務應該怎樣設計，才能幫助貧窮家庭真正脫離貧窮？近年來台灣的公私部門脫貧服務設計多以Michael Sherraden的「資產累積」福利理論為參考藍圖，政府部門分別有台北市政府從2000年7月開始執行的「台北市家庭發展帳戶方案」、高雄市政府從2001年開始推展的「第二代心希望工程」、台北縣政府於2005年8月到2007年8月執行的「旭日生涯發展帳戶專案」；民間單位則以台灣兒童暨家庭扶助基金會從2005年開始推展的「三大脫貧方案」較具特色。透過政府部門與民間非營利組織共同努力的資產累積脫脫貧模式，已經在台灣的福利服務輸送累積了本土的實務經驗。 本文檢視台灣的脫貧方案的實踐過程，並試圖提出以「能力建構」為歷程的脫貧策略，作為脫貧服務的設計參考，期盼能幫助曾經落入貧窮的人們遠離惡夢。

The poverty phenomenon has a long history in the human society. Poverty brings inconvenience, even pain, to the life of individuals and family. In affluent areas, in consequence of inequality of resource allocation, poverty and the difficulty of institutional arrangement for economic security have brought about uneasy influence. Taiwan’s rapid economic growth has changed the society remarkably with civilized benefits. However, due to lag of social policy and institution drafting, it causes unbalance on social cohesion in the meanwhile. There are considerable poor families and populations on this populous island. Though the government has put forwards various anti-poverty strategies, families slipped out and into poverty again, even in just one year. What is the effective anti-poverty policy? How to deliver the anti-poverty services? How to help the poor families escape from poverty for good? There were some anti-poverty programs, based on the assets accumulation theory proposed by Michael Sherraden, initiated in Taiwan. For example, the Taipei City Government implemented ‘The Family Development Accounts Program’ from the year of 2000 to 2003. The Kaohsiung City Government launched ‘The Hope for the Second Generation Program’ from 2001. The Taipei County Government carried out ‘The Career Development Account Program’ from 2005 to 2007. The Taiwan Fund for Children and Families (CCF) started its three anti-poverty programs from 2005. Through the endeavors of the local governments and the NPO come into existence of some Taiwanese experiences of assets accumulative anti-poverty strategies. The authors will review the practices of these anti-poverty programs, attempting to propose ‘the Strategy of Capacity Building’ as the main theme of anti-poverty policy in Taiwan.