公務員制度可謂「廉正」、「忠誠」、「專業」、「效能」、「關懷」、「中立」、「責任」及「人權」等各種多元價值的複合體。在多元價值的考量下，本文以財產權作為公務員福利制度的憲法基礎，認為該等福利事項受有憲法制度性的保障，進而探討公務員福利給付措施於法律保留、信賴保護及公平原則等相關法理原則的適用。同時，依據各該原則分別檢視公務員生活津貼之基本福利事項，提出建議：一、公務員生育補助、結婚補助及子女教育補助（含退休人員子女教育補助）等福利事項規定，應予法制化，由現行內部行政規則位階提升至法規命令位階，俾符合重要事項法律保留原則；二、承認並保障公務員相關福利事項之信賴利益，在相關規定變動時，宜採取過渡條款或其他補救措施，適度保障公務員權益；三、移除喪葬補助，並調整結婚、生育補助為定額給付，以激勵公務員生育意願，同時兼顧國家財政負擔之減輕。最後，期盼國家在相關退撫制度、待遇制度改革之際，應從人權的角度加以重新思維，俾作出適當合理的政策調整。對於所涉及的退休或在職軍公教人員，建立充分溝通說明的管道，以兼顧其生活及尊嚴

The civil service system may be seen as a complex with diverse values, including honesty, royalty, profession, efficiency, caring, neutrality, responsibility, and human rights. Under such multi-valued consideration, the right of property is the constitutional foundation for the civil servants' benefits providing system, i.e., these benefits shall be protected institutionally by the Constitution. This article will first discuss how the principles of Vorbehalt des Gesetzes (meaning all the freedoms and rights enumerated in the Constitution shall not be restricted by law except that it is necessary to prevent from infringing the freedom of other people, to avert an imminent crisis, or to maintain social order or to advance public welfare. As regulated in the Article 23 of Constitution of the Republic of China, trust protection, and equality were applied while enforcing civil service welfare measures, then certain advices would be figured out after reviewing some practices through these principles as follows: The civil servants' allowances for birth, marriage, children including those are fostered by retired civil servants whose education and funerals shall be regulated by rules authorized from relevant Acts, instead of present internal directions. It is necessary to admit and ensure that the interests of civil servants' trust funds towards their welfare system will be protected. With an effort to protect the legal interests of civil servants properly, certain transitional measures or compensations should be provided while relevant regulations have been changed. In order to improve fertility and to save financial expenditure, we may remove the allowance for dependents' funerals and change allowance for marriage and birth which is needed to be carried by fixed payments. Finally, it is greatly expected that when the government re-examines how to improve the paying and retiring systems for civil servants, certain viewpoints regarding human rights protection should be deeply considered. Meanwhile, some certain communication channels built for affected individuals are necessary to ensure their livelihood and dignity.