隨著知識經濟的時代來臨，伴隨全球化現象後加速的社會發展，如貧富差距擴大、非典型就業、新貧人口、結構性失業等問題的發生，於是在貧窮的議題上，時代變遷下出現了兩種截然不同的貧窮對象，其內涵則存在截然不同的差異，即舊貧和新貧。前者即為因人口特性常落入貧窮線下的人口群，如老人、兒童、身心障礙者；後者指涉的是貧窮人口組成改變，特別是少數民族。 臺灣對於貧窮的概念，採用的社會政策以舒緩貧窮，藉由抗貧體系（即社會安全網）之建立解決貧窮問題，根據貧窮特性從安貧逐漸走向脫貧之路，協助貧戶免於落入貧窮循環。由於新貧人口增加，導致既有抗貧體系難以因應這股變化，使得社會政策必須作改變，故政府在因應下採取了暫時性和長久性的措施，前者即為 2009年時，關注到民眾的需求，體恤在貧窮線之要求下，全有全無的篩選標準中，體恤工作窮人(working poor)的「工作所得補助方案」，以適時保障工作人口基本生活水準及其家庭消費能力；後者則係政府及民間共同努力試辦的資產累積脫貧模式，以增強權能和優勢觀點的介入取向，協助新貧人口能脫離貧窮。臺灣的貧窮政策也應與時俱進，針對貧窮成因給予對的處方籤，改善貧窮現況。

While the age of knowledge economy and the trend of globalization comes, it goes along with new social issues such as poverty gap, non-standard employment, structural unemployment, ect. As time changes, these social issues added new elements on poverty, so the poor people aredivided into two different types: the old poor and the new poor. The former refers tofalling down below the poverty line because of demographic characteristics such as the aged, children, and the disabled. The other refers to the change of the poor, especially the minor group. In Taiwan, the government carried out social policies in order to alleviating the problems of poverty. The social security system created by the government helps the poor to come off poverty, not to fall down the circle of poverty. However, the existed social security system were facing the difficulty due to increase of the new poor. The government took the measures to response to the social change. One of the measure is “Working Earning Supply System (工作所得補助方案 )”. It’s a short-term program for helping the working poor living above the poverty line to maintain basic living standard and consumption power. The other is a long-term anti-poverty program based on asset-based welfare theory. This program uses empowerment perspective and strength perspective to help the new poor. The government should notice the trend of social change on making poverty policy, and carry out the right measures to solve social problems of poverty.