本研究旨在對「特殊境遇婦女創業貸款補助」進行過程評估。「特殊境遇婦女創業貸款補助」，從2001年至2004年1月的三年多期間，獲得創業貸款補助的特境婦女僅三人。本研究以深度訪談法蒐集台灣地區十六位特境婦女申請此貸款補助方案之過程經驗，以了解方案實施狀況、執行的障礙，以及方案有待改進之處。本研究並根據研究分析結果，對方案實施提出修正建議。研究者發現：一、照顧子女是特境婦女主要創業動機，利息計算方式優惠是申貸的主因。二、特境婦女申請特境婦女創貸補助面臨重重障礙，例如：資訊告知不足、方案執行斷層、承辦人員缺乏辦理意願、辦理態度刁難、營登證辦理困難、合格保證人難尋、信用狀況有瑕疵，以及負債比例過高。三、經市場機制審核後，特境婦女無法獲得創貸補助主要理由包括：無營利事業登記證、無合格保證人、負債比例過高。四、整體而言，受訪特境婦女對特境婦女創貸補助的實施並不滿意。基本上，特境婦女創貸補助目標值得肯定，但方案內容與實際操作有落差，且未考量特境婦女經濟處境特殊性，導致方案無法發揮預期效益，制度設計也無法滿足特境婦女的創業需求。此外，政府對此方案秉持強調案主利益的福利取向，與市場強調利潤為上的經濟取向互相衝突，使特境婦女不但無法從方案中獲益，有時反成為此價值矛盾下的犧牲者。最後，本研究從法令制度、配套措施、方案執行等層面，對此貸款補助方案提出修正參考建議。

This is a qualitative process evaluation research. Adapting the purposive sampling method, this study selected and interviewed sixteen women in hardship to investigate the operation and implementation of Micro Loan for Women in Hardship. Moreover, this study makes recommendations for program implementation based on the research findings. The findings of this study are: (1) The primary motivation for micro and small enterprise (MSE) is to take care of children. Low loan interest is the main reason for applying the micro loan. (2) Women in hardship face plenty of obstacles during the application process: lack of the related information, ineffectiveness of program implementation, lack of motivation and unfriendly attitudes of the staff, difficulty in obtaining commercial certificate, difficulty in finding guarantor, lack of acceptable credit, and high level of indebtedness. (3) 14 out 16 women applicants were declined during the process. According to the credit banks, the reasons for declining women in hardship to obtain the micro loan include: no commercial certificate, no suitable guarantor, and high proportion of indebtedness. (4) On the whole, women in hardship are not satisfied with the implementation of the program. Based on these findings, policies and measures are suggested to improve the operation and implementation of Micro Loan for Woman in Hardship.