據統計截至八十九年九月底止，依法領有身心障礙手冊的人數達七十萬六五二三人，佔全國總人口比例的百分之三點一八。而其中六十五歲以上身心障礙者，則約佔百分之三十四。在福利人口群中，身心障礙者是屬弱勢族群之一。礙於先天或後天之障礙，讓他們較一般人缺乏競爭優勢。於是透過適切的福利提供，創造一個較為公平合理的競爭環境，保障其基本生活，有其合理性及必要性。期盼讓身心障礙者能從依賴者的角色，轉變成為自主者、生產者的角色，能以自身的力量，自己獨立自主的生活，殆成為重要的課題。為使身心障礙者於其直系親屬或扶養者老邁時，仍受到應有照顧與保障，身心障礙者安養監護及經濟安全制度之建立，實有其迫切性及需要性。期藉由本研究提供之具體可行建議，以作為落實推動身心障礙者安養監護及經濟安全制度之參據，並為整體福利資源分配及政策規劃之參考。 There are persons with disabilities in all parts of the world and at all levels in every society. The number of persons with disabilities in the world is large and is growing. Both the causes and the consequences of disability vary throughout the world. Those variations are the result of different socio-economic circumstances and of the different provisions that States make for the well-being of their citizens. The nature of government expenditures to provide economic security for the disabled in Taiwan, could be classified differently into four types: benefit payments, premium subsidies, living allowances, and tax deductions. In order to get a clear picture of total welfare budgeting for the disabled, it is not appropriate to examine those expenditures separately from the financial viewpoint. The major purpose of this study is to establish the financial base line for the government budget distribution. In the process, particular attention will be focused on the internalized norm regarding financial implications for the disabled welfare policy.