Based on the 2008 Survey of Family Income and Expenditure, conducted by Directorate General of Budget, Accounting and Statistics, Executive Yuan, my research applies the indicators that IRTS, Beckerman and Shorrocks et al has developed and constructed to analyze the targeting performance of current governmental social benefits for the economically disadvantaged. The data analysis concludes that the more plural the targeting mechanism, the better the targeting efficiency and targeting impact both perform, and that among all benefits, the means-tested benefits are the best performer. As to the targeting effectiveness, it is suggested that the social insurance benefits perform greater than others, and that the bigger the budget size, the greater the target effectiveness becomes. Finally, my research also find a trade-off relationship among the targeting performance, the targeting efficiency and the targeting impact: though it has better targeting performance, the broad targeting benefits also imply the worse targeting efficiency and targeting impact.