本論文以民間某企業型社會福利基金會創新方案為研究案例,以icash悠遊卡與現金並行的給付方式發放急難救助金,進行方案優缺點的比較測試,主要目的在探究在台灣實施電子貨幣福利給付的可能性。研究結果顯示,急難救助icash悠遊卡與現金給付受助者之救助金使用行為,在購買項目、資源分配管理及福利輸送有效性上有顯著差異。icash悠遊卡較能達到急難救助金使用之資源集中目的,較具家庭成員資源共享效益,使用期限較有持續性。icash悠遊卡使用限制因素,來自可克服的卡片技術及管理層面問題,非緣自台灣交易環境條件不足,故icash悠遊卡可為未來政府及民間機構選擇救助給付工具選項之一。
Under the bilateral cooperation with an enterprise social welfare foundation’s innovation program in 2013, this research adopted comparative study to research the advantages and disadvantages of icash easy card and in-cash, in order to evaluate the possibility of issuing the electronic beneficial card in Taiwan. The outcome indicates that there are significant differences in the consumption behaviors and the resource sharing of the household between the recipients of icash easy card and in-cash. The consumption behaviors of icash easy card recipients are more focused on the items necessary for daily life than those of in-cash recipients. Icash easy card as a kind of social welfare transfer tool in emergency relief is more positive than in-cash in the delivery effectiveness and sharing benefits among the family. Although there are some deficits in icash easy card using, which could be overcome by the improvement of technique and management, under the relatively developed environment of debit card in Taiwan. Electronic debit card could be a safe and easy way to be used for governmental welfare organizations and private charitable foundation in emergency reliefs in Taiwan.