自1996年起，「貧窮家庭暫時性救助金方案」（Tomporary Assistance for Needy Families Program，簡稱TANF）取代「失依充童家庭補助金方案」（Aid to Families with Dependent Children Prograrn，簡稱AFDC）成為1935年以來美國最重大的社會福利救濟制度變革迄今，其執行成效如何，正反意見不一，尚無定論。雖然TANF方案施行已屆滿十年，相關檢視TANF執行結果研究甚多，惟大多屬淤微觀研究脫離TANF救濟補助行列者的感受與後續追蹤居多。為弭平上述研究之不足，本文藉由1998年至2002年間各州財政結構、社會結構與TANF受助人口及TANF支出等相關數據資料的蒐集，並運用線性結構關係模式(Structural Equation Modeling, LISREL)建構前述四項資料間的結構關係。本文香現並無明顯證據顯示TANF在經濟衰退期間發揮其應有之救助功能，而此一研究發現也無各州主政政黨屬性差異的存在。

The 1996 replacement of the Aid to Families with Dependent Children Program (AFDC) with the Temporary Assistance for Needy Families Program (TANF) marks the largest change in the U.S. social welfare assistance system since 1935. How successful has the TANF program implementation been? There are both positive and negative opinions in the academic and public sectors on the program, and to date there have been no final conclusions. Over the course of its ten years of existence, many studies have been conducted to investigate the results of its implementation; but among these, the majority of studies have focused only on following up on the circumstances and reactions of those who have left the TANF program. In order to fill out the inadequacies of systematic researches, the main purpose of this study will be to apply the long-term macro-view data to an examination of the four data-gathering factors on all fifty states’ fiscal and social structures from 1998 through 2002, the number of people covered by TANF and TANF expenditures, as well as the use of structural equation modeling (LISREL) to show relation between the four factors. The findings of this study show that there is no evidence that TANF is able to perform its assistance functions during periods of economic decline. Furthermore, the study also finds that there are no discrepancies that can be attributed to governors' political party affiliations.