Abstract After the martial law was repealed, Taiwan has been embarked on the transformative process of political democratization and economic liberalization. As the first party turn-over in 2000 election changed radically the strategic environment of social welfare resource distribution, especially impacted the welfare for civil service and teachers, it is worthy of our reexploration furtherly on the status quo of Taiwan¡¦s social welfare resource distribution after democratization. Taking civil service and teachers for example, the author comprehensively worked up, compared and analyzed the allocational transition of social welfare resources respectively in the period of authoritarian rule and the transformative period of democratization, then presented policy and suggestion of social welfare resource distribution for civil service and teachers after democratization. The study surveyed the approaches of allocating social welfare for civil service and teachers by the research methods of analyzing the ideology of each party and the aspect of benefit transference by welfare policy, as well as expounding the supply side of government¡¦s welfare expenditure, then putting all the data above analyzed under the environmental veins of politics, economics and society so as to present an integrated skeleton of research. Moreover, the author chose 8 years before and after democratic transformation in Taiwan as research cases to engage in comparing and analyzing the social welfare resource distribution for civil service and teachers, i.e. the periods of DPP ruling (2000~2008) and KMT ruling (1994~1999). The research found that the social welfare resources laid particular stress on civil service and teachers in the period of authoritarian rule which possessed a savor of favor and grace. Secondly, there were full of variables and uncertainty in reformative policy of social welfare resource distribution for civil service and teachers during transformational period of democratization, but it would only turn the issue of welfare-alloctation to become an instrument among parties for exchanging political loyalty and consolidating their regime. Futhermore, while observing the situation before and after the transformative period of democratization, there was no significant difference in the expenditure items of welfares for civil service and teachers, but the allocation and beneficiary of social welfare tended to be generalized. The thesis suggested that the social welfare resource distribution should follow the principles of democracy and the rule of law, and build up the concepts of legalized welfare as swift as possible, i.e. such issue should be regulated, supervised and controlled by public opinions, then would the reasonable reform of welfares for civil service and teachers would be fulfilled gradually. Key words: Social Welfare Resource Distribution, Civil Service and teachers, Authoritarian Rule, Democratization