我國65歲以上老人社會福利政策更已成為政府施政首要目標之一。本研究關注老人社會福利預算資源配置，除了財務資源外，並論及人力配置。本研究藉由個案地方政府之核心決策主管、民間協力單位等進行實地訪談，訪談結果發現，老人照護機構的事後照顧開始逐漸往前延伸，朝向事前照顧方式發展，並朝向「活躍老化」及「在地老化」的照護方式推廣。服務提供者因無法單靠政府經費來源，為財務自主運用以順利機構目標之達成，近幾年已開始朝向社會企業的轉型，且廣招志工因應一般人力需求。此外，中央政府在資源分配上有絕對性的影響力；但地方政府透過當地從事老人福利團體資格的認定、經費審核的寬鬆，間接影響老人照護之運作模式，進而能對既定福利預算資源配置之實施成效產生了相當程度的影響。地方政府首長的更迭，將對於老人福利團體造成營運風險。 The social welfare policy for the elderly over 65 in Taiwan has been one of the primary goals of government administration. In addition to financial resources, the study focuses on the allocation of social welfare budget for the elderly and manpower allocation. In the study, field interviews were conducted by core decision makers of local government, civil units and so on. The interviews revealed that the after-care of the elderly care institutions began moving forward, towards the development of pre-existing care, and towards “Active Aging” and “Aging in Place”. Service providers are unable to rely on government funding for organization goals achievement. In recent years, they have begun to transform toward social enterprises, and recruited volunteers to meet the general manpower needs. In addition, the central government has an absolute influence on the allocation of resources; however, the local government can indirectly influence the operation mode of the elderly care through the qualifications for the organization of welfare of the elderly, and audit of the expenditures, and then the allocation of the resources for the defined welfare budget. The effectiveness of the implementation has had a considerable impact. The change of the head of the local government will create operational risks for the welfare groups of the elderly.
