農業發展曾經在臺灣的經濟建設史上，佔有輝煌一頁，民國四十至五十年代，農民胼手胝足地配合政府農業政策，不只增裕農業生產，同時也奠定臺灣日後工商發展之基礎，然而隨著臺灣經濟的發展，工商業產值佔GDP比例加重，農業產值佔GDP比例卻逐年下降，農業經營也面臨許多難題及衝擊，農戶所得水準相對非農戶為低，老年農民生活保障不足等問題一再被提出討論，同時由於近年來農業生產不符經濟效益等因素，且部分農民福利措施對農民資格的界定迭起社會爭議，因此各項保障農民福利措施的公平性及必要性亦隨之引起爭論，本文試著從農民的社會保險、老年給付、租稅福利、價格補貼及其它救（補）助措施等五方面，來探討農民的福利保障現況，並針對現況缺失提出檢討與建議，尤其面對全球經濟自由化趨勢下，如何協助農業經營轉型，增進農民福利，應是農民、農業部門及政府需共同思索的問題。 / The prosperity of agriculture played an important role in Taiwan’s economical construction history. In 1940’s and 50’s, Taiwan’s farmers, actively responding to the agriculture-developing policy, not only increased the agricultural production, but also helped to establish a firm foundation for the following industrial and commercial development in Taiwan. However, as the industrial and commercial value increases yearly in GDP, the value of agriculture in GDP, on the other hand, decreases year after year. Farmers thus faced many problems and challenges. Issues such as the obvious poorer condition of farmers’ life compared to the non-farmer, and the unsatisfying welfare state of retired farmers are frequently among the arguments. Furthermore, owing to the facts that most farmers own some real estates as the grounds they plant and yet their production can’t even reach the bottom line of economical effect, the necessity and justification of farmers welfare measures are consequently evoking constant controversy. The goal of this thesis, therefore, is trying to examine the status of Taiwan’s farmers’ welfare state in the following five fields: farmer’s social insurance, elderly farmer’s allowance, tax welfare, price subsidy and other assistance measures, and to raise my proposals and suggestions to solve these problems. How to help farmers to do well in the transformation of agricultural management and thus improve their welfare state should be a public issue for farmers themselves and the agriculture departments as well as the whole government, especially when facing the trend of liberalization of the global economics.