輔具是身心障礙者重要的生活需求之一，台灣的輔具給付制度多數偏重於由地方政府來提供，全民健保僅提供義肢給付。但是，多數關於身心障礙者的輔具調查結果都指出，台灣的身心障礙者不是沒有申請或獲得輔具給付，就是根本不知道政府的輔具給付制度。台灣的輔具給付制度是否能夠真正滿足有輔具需求者的需要？本文即是要透過文獻分析的研究方法，解釋輔具制度的重要功能，並探討台灣輔具給付制度的歷史發展、現況與重要問題。研究結果發現，台灣的輔具給付制度具有包括給付手續繁瑣、項目過少、民眾需先行購買、因為地方政府財政狀況差異導致身心障礙者輔具權益差異化等多項問題，對身心障礙者的基本權益影響致深，台灣亟需逐步改善輔具給付制度之措施。

The assistive devices are one of the important needs for the disabilities. The Benefit-system of assistive devices would be supported by the local government mostly, the national health insurance from central government just pay for the prosthesis in Taiwan. But lots of surveys about the disabilities appear that not so many disabled people get and know about the benefits for assistive devices in Taiwan. Can the Benefit-system for assistive devices in Taiwan really support the needs for disabilities? This article tries to explain the functions of assistive devices, describe the situation of benefit-system and interpret it's problems. These problems would be found: The complicated application procedures, the patient have to pay first for the assistive devices and don't know whether they can get the benefit lately or not, the benefit-right divergence cause of the governmental financial differences. In the last analysis, the benefit-system for the assistive devices in Taiwan needs to be improved by a new system more effective and more equal.