台灣年齡結構快速老化及子女供養的比例降低，政府對於老人經濟安全的保障逐漸成為重要的議題。然國民年金的推動卻一波三折，而敬老津貼政策成為了目前非軍公教族群老年經濟安全保障的制度，本研究欲從政策利害相關人回應性的角度去評估敬老津貼政策。 　　而本研究的研究焦點，為民國九十一年中央政府所開始發放的全國性的「敬老津貼」，並以領取敬老津貼人數最多的台北縣作為實證研究的範圍，利用了Dunn & Poister所提出的效能性、「效率性」、「公平性」、「適當性」、「回應性」及「充分性」六種政策評估指標去評估敬老津貼政策的現況，並透過對利害關係人深度訪談的分析，匯整及建構出敬老津貼政策評估指標下利害關係人的相關主張、關切與議題。 　　研究發現現行敬老津貼政策之利害關係人的議題產生多集中在公平性指標下，而且利害關係人對於敬老津貼增加金額的需求性主張及滿意度，深受國內其他老人津貼制度的影響。因此政府須重新評估一律排除公務體系退休者領取津貼、排富絛款設立及以職業為劃分的老人津貼政策的適當性；同時須注意國內及地方縣市的福利差異甚大的現象，才能符合照顧國民之公平性。其次，對於老人津貼制度金額不一的公平性爭議，應趕緊實行國民年金加以整合。另外則是雖然領取敬老津貼者對於申領敬老津貼的程序過程的便利性具有共識，然未接到敬老津貼申領津貼通知的老人，很有可能會影響老人請領津貼的時間點。而對於中低收入老人生活津貼的計算方式應考慮放寬未有奉養事實的子女資產部分，以及除了發放津貼的方式，也可規劃增加老人收入的老人福利選項。另外，領取敬老津貼者受訪者普遍對敬老津貼金額為中等的滿意度，而敬老津貼對於解決月可使用生活費9000元以下的老人經濟問題的效能性和充分性較高。 / The acceleration of population aging and diminishing financial support from offspring to senior citizens necessitate the establishment of a senior citizen’s social security system. Faced with the difficulties in implementing the citizen annuity, the government came up with an alternative plan in 2002: the Senior Citizens Welfare Living Allowance. This study shall take Taipei County, currently the administrative region with the largest number of Senior Citizens Welfare Living Allowance recipients in Taiwan, as an example. The six policy evaluation indicators suggested by Dunn& Poister, i.e. effectiveness, efficiency, equality, appropriateness, responsiveness, and adequacy are used to evaluate the current state of the Senior Citizens Welfare Living Allowance policy. The claims, concerns, and issues of the stakeholders of the Senior Citizens Welfare Living Allowance policy are concluded after holding in-depth interviews with the stakeholders. Research results found that stakeholders of the issues are mostly concerned about the equality of the policy. Demands of and satisfaction with the policy is determined by similar senior citizens’ allowance systems. Appropriateness regarding the distribution of allowances to participants of the public servant pension system is also of concern to the stakeholders. Inequality in the varying amount of the allowances between administrative regions is an issue, among many others, that can be addressed by the implementation of a citizen annuity system. In general stakeholders are moderately satisfied with the incumbent Senior Citizens Welfare Living Allowance policy. The policy is more effective and adequate for those with a monthly income of less than NTD$9,000.