國小午餐補助乃因基於社會福利政策，對於家庭經濟弱勢學童扶助與照顧，補助對象的資格屬於「殘補式」的發放概念。本文根據桃園市某國小午餐補助申請作業流程，從政策執行過程中的內部利害關係人之觀點，勾勒出當前午餐補助政策的困境以及解決之道。 透過對九位內部利害關係人之深入訪談發現，相關午餐補助的執行者不論是基於便宜行事、「不當壞人」或「攏絡」，目前午餐補助的對象已流於寬濫，而與幫助需要幫助的人之政策初衷有所出入。作者因此建議，透過社會救助體系與教育行政連結上之調整，建立一個「福利整合平台」，或許更能夠達成補助的效果，將資源分配到需要幫助人的手中。

The policy of lunch subsidy of elementary school in Taiwan originates from the idea of residual welfare with limited resources. This paper adopts an in-depth, semi-structure interview from an elementary school in Taoyuan to understand the procedure of lunch subsidy and the difficulty it encounters. This paper analyzes 9 internal stakeholders’ viewpoint and argues this policy has been misinterpreted as pork barrel by various people which is different from its original design. The authors suggest establishing a welfare platform within the elementary school in order to achieve the purpose of feeding those in need.