本研究採用Lampman的次級消費收入（Secondary Consumer Income，SCI，或稱综合社會福利）之研究架構，以探討我國的社 會福利支出及其分配效益。本研究收集中央、省市、鄉鎮各級政府 社會福利支出與民間社會福利經費，並使用行政院主計處家庭收支 調査資料（含16,433户之樣本）予以分析，並評估其分配效益。 依本研究之研究結果，1991年我國社會福利經費相當於全國生 產毛額之18.7%，其中政府直接社會福利支出佔4.6% ;敎育支出佔 6.4% ;税赋減免佔3.2% ;慈善事業支出佔0.6% ;家庭間的移轉收 入佔2.7% ;以及非薪資報酬佔1%。 就分配效益而言，現金給付之最大受益者爲享受税賦減免與家 庭間移轉收入者，實物給付之最大受益者爲有在學子女之家庭。社 會福利的主要支付者爲非貧窮之非老人，其支付所有社會福利經費 的86.4%，除了非貧窮非老人之人口群外，其他三組人口群（包括 貧窮之非老人；非貧窮之老人；以及貧窮之老人）所得之福利給付 均超過他們所付出的税負支出，非貧窮之老人得到最多的淨福利給 付，爲其平均家庭收入之7.8%，主因他們獲得較多的老年給付及 税賦減免。貧窮者（定義爲所得分配最低20%的人口群）得到所有 福利給付的13.3%。

The study adopts Lampman’s comprehensive measures，or Secondary Consumer Income ( SCI ) framework, to investigate Taiwan’s overall social welfare spending, to analyze the distributional effects of such social welfare expenditures. The Analysis is based on 1991 aggregated data gathered from various agencies and the 1991 Family Income and Expenditure Survey, a multiple-purpose data conducted annually by the Directorate-general of Budget, Accounting and Statistics. This survey has a sampling rate of 0.387% of the National population and includes 16434 households. This study has found that, using the comprehensive measures, social welfare expenditures in 1991 amounted to 18.7%of the GNP. The comprehensive welfare expenditures included public welfare spending (4.6% of the GNP) , education ( 6.4% of the GNP) , tax savings (3.2% of the GNP)，philanthropy (0.6% of the GNP) ,direct interfamily gifts ( 2.7% of the GNP ) and wage diversion ( 1% of the GNP). In term of the distributional effects, those people who qualified for tax savings or received interfamily gifts were the ones who benefited the most from cash benefits. Families with school age children were the major recipients of in-kind benefits. The nonaged nonpoor was the group that paid for the most ( 86.4% ) of the SCI benefits. The poor, difined as the bottom 20% of the income distribution, received 13.3% of all the SCI benefits. Except for the nonaged nonpoor, the other three groups—the nonaged poor, the aged nonpoor and the aged poor—received benefits exceeding the taxes and contributions they paid. The aged nonpoor received the largest net benefits ( 7.8% of the mean household income) because they received a considerable number of old age pensions and tax benefits.