臺灣自1980年代末期以來，女單親家庭的數目便有顯著的成長。然而，女單親家庭的貧窮率也偏高。雖然台灣已有許多的單親研究，還沒有研究針對女單親家庭的貧窮提出政策方案。兒童扶助保證制度是以預防單親家庭的貧窮與促進其獨立為設計原則，其基礎是沒有居住在一起的家長也必須與子女分享其所得，而政府有責任為這些小孩所應得的金額負起徵收責任。本篇文章檢視兒童扶助保證制度的概念，並利用1992-1994年的“家庭收支調查”來模擬兒童扶助保證制度對台灣單親家庭的效果。結果顯示，它是一種低成本且高效益的方案，最重要的優點是它有效地增加女單親家庭的收入並減低她們的貧窮率。

Single-mother families significant1y increased since the end of 1980s in Taiwan, however, a great proportion of them is living under the poverty. Although a large body of studies has examined the issues of single-parent families in Taiwan, none of them have proposed a policy solution to resolve the disadvantageous economic status of these single-mother families. The Child Support Assurance System (CSAS) is designed with the dual goal of preventing poverty and promoting independence for single-mother families. Using the 1992-1994 Family Income and Expenditure Survey in Taiwan, this paper empirically examined the effectiveness of implementing CSAS in Taiwan. The results indicate that enforcing the CSAS should produce a high effectiveness with low costs. The most important benefit is the reduction in the poverty rate of these single-mother families and the improvement in their family income, which in turn improves their economic independence.