本文以2008年行政院主計處家庭收支調查爲資料，運用IRIS、Beckerman與Shorrocks等給付績效指數，剖析當前政府社會給付對經濟弱勢者的標定績效。分析結果顯示：標定機制愈多元的給付，標定效率與標定效應愈佳；其中又以資產調查式給付之績效最佳。就標定效能來說，社會保險給付大於其餘社會給付項目，且呈現預算規模愈大者，效能愈高的情況。另外，我們亦發現：標定效能、標定效率與標定效應三者間，存在取捨關係，愈偏廣泛標定的給付雖標定效能較高，但在標定效率及標定效應上則較差。

Based on the 2008 Survey of Family Income and Expenditure, conducted by Directorate General of Budget, Accounting and Statistics, Executive Yuan, my research applies the indicators that IRTS, Beckerman and Shorrocks et al has developed and constructed to analyze the targeting performance of current governmental social benefits for the economically disadvantaged. The data analysis concludes that the more plural the targeting mechanism, the better the targeting efficiency and targeting impact both perform, and that among all benefits, the means-tested benefits are the best performer. As to the targeting effectiveness, it is suggested that the social insurance benefits perform greater than others, and that the bigger the budget size, the greater the target effectiveness becomes. Finally, my research also find a trade-off relationship among the targeting performance, the targeting efficiency and the targeting impact: though it has better targeting performance, the broad targeting benefits also imply the worse targeting efficiency and targeting impact.