以往的研究指出，國家在面臨國內強大的階級衝突時，會使用社會分配政策來維持國內的穩定。但是這些分配政策的稅收來源，卻是比較富裕的上層階級。換言之，上下階級將會對社會分配政策有著明顯地態度差距。然而，除了階級會有利益差距以外，我們不能不考慮針對不同社會情境與制度下，其他的身份認同所帶來的利益差距，特別是在台灣，根據天下雜誌的調查結果，有多數的民眾認為族群衝突非常強烈，而導致這衝突的結果，是否源於族群利益的差距，這是本研究所要關心的。是故，本研究使用社會變遷調查5-2期當中有關民眾對於社會分政策的態度資料。透過不同階級與族群對於社會分配政策的態度差異，來探討台灣民眾不同身份認同的利益差距。
本研究結果指出，台灣的階級對分配政策的利益差距並不大，而族群的差距是比較明顯的，之所以會有這樣的結果，很有是因為族群在台灣社會中受到大量的動員結果。而階級的動員程度在台灣則相對較低。不過值得注意的是，階級的利益雖僅在政府層次上有所差距，但卻是強調關於工作的基本生存權，而族群的利益關注的則是與生存較無直接關係的醫療與老人福利。釐清這些身份認同的利益差距，將有助於針對台灣的政治社會有更進一步的理解。

Previous studies pointed out that countries in the face of strong domestic class conflict, it will use the social distribution policy to maintain domestic stability. But these sources of revenue distribution policy, it is an affluent upper class. In other words, the upper and lower class will have a clear policy of social distribution, the attitude gap. However, in addition to the gap of interest outside of class, we must consider the different social contexts and systems, other benefits of identity gaps, particularly in Taiwan, according to the findings of the magazine: Common Wealth, a majority of people believe that very strong ethnic conflict, which resulted in these conflicting results, whether the gap from populations of interest, which is of concern to this research. Therefore, this study use Social Change Survey 5-2, there are some policy approach for the social division of information. This research will discuss the different profit between class and ethnic by their different attitudes to the social distribution policy in Taiwan.
The results pointed out that Taiwan's distribution policy on the interests of the class gap is not large, but the gap between ethnic groups is more obvious. There is such a result is because the ethnic in Taiwanese society is mobilized usually. The extent of class mobilization is relatively low in Taiwan. But It is noteworthy that although the interests of the class only has the gap in the government responsibility level, it is stressed on the basic right to survival, and the interests of ethnic groups is concerned with those not directly related to survival, such like health care and welfare for the elderly. Clarify the identity of the interests of these gaps is helpful for us to have a better understanding of the political society in Taiwan.

第一章 前言……………………………………………………………………1
第二章 文獻回顧……………………………………………………………4
第一節 社會福利態度與階級矛盾………………………………………4
第二節 台灣的族群政治…………………………………………………8
第三章 資料與方法……………………………………………………………12
第四章 分析與結果……………………………………………………………17
第五章 結論與討論……………………………………………………………25
參考書目……………………………………………………………………29

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