本研究使用臺灣 1988-2008年家庭收支調查，透過對照家戶所得與消費的排序特徵、比較所得貧窮及消費貧窮群體的重疊與差異、及各類家庭收支餘絀狀況，來探討社會福利政策該關注所得貧窮或消費貧窮。主要發現為︰1.雖然就所得與消費的排序特徵來看，用消費資料測量貧窮下，所得與消費的高低排序較一致。但以生命循環假說為立論基礎的消費貧窮測量，在臺灣的適用性仍須商榷。2.單親家庭是「僅消費低」這個群體中，較值得關心的經濟弱勢。3.老人夫妻兩人家庭陷入「僅所得低且入不敷出」的比率相當高。主要建議為︰扶貧政策分析應兼採所得與消費指標，並引入類似本研究收入支出條件式的的分析方法，如此才能更細緻區別不同類型的經濟弱勢。

This study uses the Survey of Family Income and Expenditure in Taiwan from 1988 to 2008 to investigate the income poverty and consumption poverty groups requiring concern from social welfare policies by comparing the ranking of features such as income and expenditure among households, the overlaps and differences between income and consumption poverty groups, and the surplus and deficit of various family incomes. The primary results of this study are as follows: (1) Regarding the feature ranking of income and expenditures, we observed a consistent ranking of income and expenditure when using consumption data to evaluate poverty. However, using a life-cycle hypothesis in supporting the feasibility of consumption poverty evaluation in Taiwan requires further confirmation. (2)Among households with expenditure below the set expenditure threshold but income above the set income threshold, single parent households deserve particular attention. (3)Elderly two-member households have a relatively high rate of being “households with income below the set income threshold but expenditure above the set expenditure threshold” and “households with income less than expenditure.” This study suggests that poverty reduction policy analysis should consider both income and expenditure indices, and employ a conditional analysis of income and expenditure similar to the method used in this study, to enable a more thorough classification of the various economically disadvantaged groups.