我國社會安全制度的建立係秉承著社會保險與社會救助雙元的模式發展；社會津 貼的概念雖有論及，但並未採行。民國八十二年縣市長選舉時，民進黨正式提出敬老津貼 的競選訴求，並於勝選而執政的選區實施，此為社會津貼在我國首度的萌芽。然而，該黨 執政的多數縣市執行迄今已出現難以為繼甚或改弦易轍的作法，這也意謂著敬老津貼面臨著 幻滅的風險。敬老津貼為社會津貼實施的類型之一，就社會安全制度的建構而言，代表著另 一層的思考，其實施的經驗關係著未來此種策略的發展空間。本文即係以敬老津貼為例，探 討其實施的過程與經驗，並就社會津貼在我國的未來發展提出初步觀點。

　　　　　The establishment of social security system in Taiwan is following the combination model of social insurance and social assistance schemes. Though the idea of social allowance is being discussed for some time, it has not yet been implemented nationally. During the 1993 county election, the main opposition party-Democratic Progressive Party (DPP) promised to introduce old age allowance schemes in their winning counties, and this promise was realized later on. However, owing to the financial constraints, these schemes has been terminated or condensed in most of the DPP controlled counties. Old age allowance is a type of social allowance, it represents a new strategy which has not been adopted before in Taiwan. This article aims to discuss this implementation experience and to derive implications for the future development of social allowance in this country.