我國政府在2012年修訂了「保母托育管理與托育費用補助實施計畫」後，將補助的托育形式由專業保母照顧擴展到親屬照顧。這樣的政策改變也帶來了一些議題，而本研究將探討這些議題： 1.政府的補助範圍由支持市場或第三部門提供的照顧擴大至支持家庭提供的照顧，這樣的轉變會如何影響家庭照顧的責任？對台灣的家庭與托育政策有什麼樣的意涵？ 2.政府補助的托育形式由正式照顧擴張到非正式照顧，特別是祖父母照顧後，對家庭的就業與照顧安排會產生什麼樣的影響？ 3.國家對家庭照顧進行干預與規範時，可能會出現哪些影響，而這些干預是否會產生哪些問題？ 本研究使用深度訪談、文件分析等方法進行研究，探討親屬托育補助之政策制訂過程，以了解該政策規劃之過程及政策目標，分析該政策對於台灣家庭與托育政策的意涵，並了解該補助對於家庭就業與照顧之實質影響，以及政府補助及規範非正式托育時，可能出現的議題與困難。 The Taiwanese government revised the ‘Childminder Management and Subsidy Programme’ in 2012 and expanded the provision of subsidy from professional childminder childcare to relative childcare. This policy change involves some issues and this research will explore these issues: 1. The range of government subsidy was expanded from the childcare provided by the market or the voluntary sector to the family. How does this change affect care responsibilities of families? What are the implications of this change to family and childcare policies in Taiwan? 2. How does the expansion of the subsidy from formal care to informal care (particularly grandparent care) affect families’ arrangements in employment and childcare? 3. What are the potential effects when the state intervenes and regulates family care? Is there any problem resulting from this intervention? The researcher adopts research methods including in-depth interview, focus group, and document analysis to conduct the research. The aim is to understand the process of the policy formulation and policy goals, and analyse its policy implications on family and childcare policies in Taiwan. Moreover, the researcher will further explore the implementation in other areas to understand the impacts of this policy on families’ employment and childcare arrangements and the potential issues and difficulties when the government subsidises and regulates informal childcare.