金門做為中華民國離中國福建省廈門最近的離島，自古有其政治與經濟的位置，更因國共內戰，展開多年的戰地政務時期，在軍事統治下，照顧以家庭為主。隨著解嚴到小三通政策的實施，地方社會福利的發展與經濟產業的轉型，近年金門人口出現幾個特徵，如社會增加率偏高、老幼人口逆轉、男女就業率翻轉、家戶微量化，增加家庭照顧的挑戰。本文基於家庭社會學的觀點，藉由政府檔案和官方統計資料的分析，以照顧分工和照顧體制為分析概念，探索金門照顧分工轉型歷程與特徵。主要發現是金門照顧分工的轉型因對象呈現「差異模式」：嬰幼兒照顧分工的轉型是朝向再家庭化、老人照顧分工的轉型以市場化為主、其他成人身心障礙者的照顧分工呈現去家庭化特徵。最後，本文將此「差異模式」與閩南文化的連結，以貢獻於儒家以家庭為主的照顧體制之研析。

Kinmen is an offshore island of Taiwan located near the city of Xiamen in Fujian Province, China. Kinmen has long held a position of economic and political significance. Because of the Chinese Civil War, the island was subject to almost four decades of military control. Under the military dictatorship, population aging was addressed primarily through the provision of family-oriented care. After the abolishment of martial law, then the implementation of the Little Three Links policy, the development of local social welfare and the transformation of industry, the population of Kinmen has manifested the following characteristics in recent years: a relatively high rate of social increase of population, a reversal in the proportion of aged population and children, a reversal in the employment rates of men and women, a decrease in the scale of households and a relatively high proportion of new inhabitants. The aforementioned phenomena have posed a challenge to care provision conventionally provided by the families in Kinmen. This study based on social care and care regime to capture the transformation process and features of the care division in Kinmen by analyzing government documents and statistical data. The findings reveal the core feature of infant care is strong re-familiailsm, the elderly care is marketization and other adult care is de-familialization. The phenomena reflects that the change of care division varies from person to person connecting with Confucianism culture. This paper is useful to the development of Confucianism care regime and discussion about the care policy in Kinmen.