在當今後工業時代，隨著社會經濟結構快速變遷和價值觀念的改變，婚姻及家庭結構也產生極大的變化，其中最引人關注的是，單親家戶大幅增加，而單親家戶首要面臨的問題即是經濟安全和貧窮風險，這當中，女性戶長單親戶的貧窮風險明顯高於其它家庭類型。而我國扶助貧窮的女性戶長單親戶的福利措施，雖已從消極的現金救助轉向側重教育、訓練和人力資本培育的資產累積政策，但政府現行的資產累積政策，如臺北市家庭發展帳戶的脫貧方案似乎僅停留在鼓勵受助者努力賺錢儲蓄，以獲致政府相對撥款補助，這類脫貧方案並未顧及女性戶長單親戶陷入貧窮的多重困境，包含人力資本不足、職場競爭力低、資源網絡缺乏、家戶資源匱乏及依賴人口照顧等問題。由是，女性戶長單親戶想藉此方案達至穩定就業或自立生活亦相當困難。因此，若要縮短女性戶長單親戶陷入貧窮的歷程，政府的福利服務措施理應從女性戶長單親戶的角度考量其整體性與多面性的困境。依此，本文從意識觀念、支持體系、實務工作、策略規劃、以及脫貧措施等面向提出政策建議方針。

In the post-industrial era, with rapid change of social and economic structures and values, marital and family structures have met unprecedented changes. Noticeably, single-parent families have increased significantly. The foremost problem encountered by single-parent families is economic security and poverty risk. The poverty risk for single-mother families is significantly higher than other types of family. In Taiwan, welfare measures to aid single-mother families in poverty have evolved from passive cash support to assets accumulation policy upon education, training and human capital cultivation. However, current governmental assets accumulation policy, such as poverty alleviation plan of Taipei family development accounts, only encourages the subjects to work hard to make and save money in order to acquire governmental subsidies. Those plans do not take into consideration of the difficulties that led single-mother families into poverty, such as lack of human capital, low competitive advantage in workplace, lack of resource network, lack of household resources, and reliance on caretaking. It is difficult for single-mother families to have stable or independent life by the plan. Therefore, in order to alleviate the poverty situations encountered by single-mother families, governmental welfare measures should be based on perspective of single-mother families for their total and multi-dimensional obstacles. Therefore, this study proposes policy suggestions regarding ideology, support system, practical work, strategic planning , and anti-poverty measures.