近幾年，台灣政府愈來愈重視各項社會福利政策，因此弱勢族群使用大眾運輸工具之優待票價政策也逐漸開始受到社會各界關注。中央及地方政府、各運輸業主管機關等單位，均已著手擬定各種補貼老人與身心障礙者使用大眾運輸工具時的優待政策，期使老人與身心障礙者確實享有運輸之社會福利。
　　目前國內依法令規定，老人與身心障礙者使用大眾運輸工具時，均可享有半價之優惠，而此福利政策所造成之短收額，應由政府編列預算補貼之。
　　本研究所建議之「中央政府」補貼經費財源共含以下六項：中央政府一般預算、空氣污染防治費、社會福利基金、彩券盈餘之國民年金準備款、汽車燃料使用費與國道公路建設基金。以上財源經由財政主計單位之專家與學術界學者填寫專家問卷後，建議出各財源應負擔於此法定優待票價差額補貼款之金額。
　　最後針對研究之結果，提出執行此法定優待票價差額補貼時之建議：1.建議主計處、環保署、內政部與交通部依本案所提之分配方式，分別負擔此法定價差短收款，若無法籌措足夠之執行經費時，則建議由短程運輸著手補貼，俟政府財政充裕後再推廣至全面補貼；2.建議考慮設立「大眾運輸發展基金」，此基金應包含本案所考慮之各項財源與新興稅費等，且應修法使該基金可合法使用於補貼此法定優待票價差額；3.未來若各運輸業均落實此「法定優待票價差額補貼」時，首先各運輸業之主管機關應進行現行費率機制之調整，取消目前交叉補貼之情形，使大眾運輸之費率機制更符合公平的原則。

　　Lately, Taiwan government has paid much more attention to the social welfare policies, so the policy of discounted fare ticket in public transportation has become more and more important. Central government, local government and all kinds of the transportation departments have all started to set up some preferential treatments to these elderly and handicapped citizens when these people would have to use the public transportation. They hope these policies made would improve the social welfare in transportation.
　　The laws in our country regulate that when the elderly and handicapped use the public transportation, they would have a premium of half ticket price. And the government should subsidize the shortage cased by this welfare policy.
　　The suggested funding sources of the national government include General Budget, Air Pollution Fee, Social Welfare Fund, National Annuity in Lottery Revenues, Motor Fuel Usage Fee and National Freeway Construction and Management Fund. After we analyze some expert questionnaires filling by some professionals of finance and directorate general of budget, we recommend the proportion of the shortage with each source should share.
　　Finally, we give some suggestions in this paper. First of all, we recommend the Directorate-General of Budget, Environmental Protection Administration, Ministry of the Interior and Ministry of Transportation and Communications to bear the funding as suggested by this research, but if the funding source is not enough, we suggest the short-haul transit carriers be subsidized first. Secondly, we propose to establish “Mass Transit Development Fund”, and this fund should include each source and new taxes we’ve considered in the research. Thirdly, in the future, if this social welfare policy in transportation would like to go on well, all the transportation carriers would have to cancel the old tick fare count formula in cross subsidization. Then the policy could just put in practice.

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