I.IntroductionThis paper aims to analyze 2023 Childcare Service Subsidy and Childcare Allowances in terms of policy goals. I will analyze the childcare policy in terms of policy goals. I will determine whether the above policy has achieved five policy goals, then examine whether there is a tension between each goal or dimension, and finally find out the priority that the government tried to achieve.II.Body1.Whether the five policy goals are met1)EquityLooking at the items, questions may arise about the Childcare allowance for disabled children. Children with disabilities need more money than non-disabled children to treat or maintain their lives.