「馬上關懷急難救助」開辦以來，已成為了我國社會救助政策中一項重要措施，也為社會救助政策注入了異於傳統的複雜性與動態性。福利輸送體系的規畫與執行為社會政策的重要一環，當福利輸送體系出現了轉變，其中的參與者，不論是政府部門、執行單位、甚至是接受福利服務的案主，其角色與功能也因此異於以往。 據此，本研究從福利輸送觀點來檢視馬上關懷此項方案，針對其福利輸送體系作一步的探討與分析。透過本研究期待可瞭解：一、瞭解馬上關懷急難救助的福利輸送體系之運作過程與組成結構；二、探討馬上關懷急難救助的福利輸送體系對於福利接受者的影響；三、探討馬上關懷急難救助的福利輸送體系在實務上的相關問題，以提供政策制定者為參考。 依據研究問題與目的，本研究採質性研究方法，邀請台北市文山區九位執行人員與五位福利接受者進行深度訪談，研究結果茲分述如下： 一、 馬上關懷急難救助福利輸送體系之改革 首先，就其運作過程而言，在輸入階段有多元且深入社區的入口管道、具包容性的申請門檻、仰賴通報人員等特色；在轉化階段有僵化的書面審查、實地訪視、明文化的裁量空間、政治壓力的介入等特色；在輸出階段有可及性的協助、尚未能整合社區資源、福利銀行機器等特色。 其次，就其組成結構而言，在重新建構福利輸送體系的面向，有聯邦模式的協調方式、公民參與等特色；在重新分配福利輸送體系任務分工的面向，有多元化的執行者、專業的撤離等特色；重新建構福利輸送體系組成的面向，有多元且即時的求助管道、補充性的福利措施等特色。 二、 對於福利接受者的影響 馬上關懷急難救助對於福利接受者的正面影響主要有提升可近性與可及性，而負面影響為整合性、連續性、公平性、可責性等方面的不足，有待改善。 / Ever since the start of Emergency assistance, it has become an indispensable assistance policy in our society and it helps our social assistance policies with new mobility and elaborateness. The program and the execution of the service delivery system are considered the most important links for the social policies; when service delivery system shifts, every part of its participator, such as the government, the executive board, or the clients functions differently. According to the fact mentioned above, this research attempts to scrutinize the Implementing Urgent Caring System with a service delivery system perspective, especially focusing on the further analysis of its service delivery system. The paper would be divided into three parts: 1. Understanding the operational process and the structure of the service delivery system of the Implementing Urgent Caring System. 2. Discussing the influence of the welfare receivers’ of the emergency assistance of the service delivery system. 3. Discussing the problems regarding the emergency assistance of the service delivery system and offering suggestions for the policy makers for reference. This research adopts qualitative research methods to invite nine executive social workers of Wenshan District, Taipei City and five welfare receivers (clients) to do the depth interviews, and the research results are as follows: 1. The reformation of the emergency assistance of the service delivery system of the Implementing Urgent Caring System: Foremost, in the preliminary process of the reformation, the diverse entrance, the loose application restrictions, and the evaluation system of professional informers play very significant roles. Second, on the middle of the reformation, the ossified application form examination and inquiry, the transparent measurement of evaluation, and politic interference are the evident conditions in executing the emergency assistance. In the last phase of the emergency assistance, there we can find the accessible assistance ,the disorganization of community resources, and welfare bank apparatus are the main characteristics of this part. Moreover, when it comes to the structure of the emergency assistance,we can find its features sit on the modes of federation and the citizen participation. Next, in distributing the whole project, the executives and the professional evacuators take charge of the service delivery system. In the final process of the emergency assistance, immediate and diverse assistance, supplementary welfare measures make the emergency assistance more beneficial. 2. The Influence on the Clients: The positive influences of emergency assistance of the Implementing Urgent Caring System toward the clients are uprising the accessibility and availability while the negative influences are the lack of integration, continuity, equality, and accountability.