Social welfare in any society has two major functions, namely, social caring and social control. There is much emphasis has been put on the caring purpose, yet the controlling function of social welfare has been ignored. This article tries to focus on the social control perspective in examining social value construction under social assistance scheme in Taiwan after the second world war. Three main social values, work ethic, family responsibility and behavior conduct, are discussed in sequence. Research results have shown the eminent feature of social value control in the implementation of social assistance policy. In addition, the results also reflect the views of society on poverty and social assistance.