本文檢視國內外有關貧窮女性化的研究文獻，並比較國內外有關貧窮女性化研究的議題，且對國內主要用以探討貧窮女性化的大型資料庫－行政院主計處家庭收支調查資料庫－進行評析。此外，本文並指陳未來運用該家庭收支調查資料庫，在貧窮女性化領域可以進行研究的方向，包括：(1)有關老年婦女貧窮的相關研究；(2)對貧窮女性化的形成原因或影響男、女性戶長家戶的貧窮率的原因的探討；(3)運用不同貧窮線的標準或不同指標來分析貧窮女性化的問題；以及(4)貧窮女性化的跨國比較研究。

This article reviews existing research on feminization of poverty both in other countries and in Taiwan. The emphasis is on quantitative research using secondary data analysis. The major dataset used to study the feminization of poverty in Taiwan-- the Family Income and Expenditure Survey of Directorate General of Budget Accounting and Statistics, Executive Yuan (“DGBAS”) --was introduced and critiqued. This article then compares the research dimensions of other countries and Taiwan in the areas of feminization of poverty and suggests future research topics on this area, using the Family Income and Expenditure Survey of DGBAS.