本研究旨在了解我國中高齡勞動力退休經濟規劃的現況，並探索影響 中高齡勞動力退休再就業意願的決定因素。經使用配額抽樣法控制樣本的性別、 縣市別與產業別特徵，就專職四十五歲以上勞動力抽取有效樣本1,123份。研究 發現在受訪者中，約有30％有意願退休後再投入就業市場，有35％預期沒有退 休金，而配偶預期無退休金的比率仍達53％，近半數尚未針對退休進行經濟規 劃，同時有近40％仍將再就業收入列為退休後可能的經濟來源，顯示我國中高 齡勞動力在接近退休之前，普遍仍未有完善的退休經濟規劃。 經以邏輯迴歸模型驗證五項觀點對再就業意願的影響後，發現各項觀點均可預測 部分中高齡再就業的意願。如中高齡勞動力人力資本較低者（如教育程度較低、 年齡較輕、年資較短者）傾向於再就業，工作滿意度愈低者（如對薪水及工作保 障之滿意度較低者）傾向於再就業，以及退休經濟規劃較不利者（如較依賴再就 業收入及較不可能仰賴子女供養及儲蓄者）也傾向於再就業，顯示中高齡勞動力 再就業意願深受生活中負面因素的影響。進一步將五組變項以逐步邏輯迴歸分析 結果顯示，預期「再就業收入」為其退休後經濟來源者，相較於不可能者，其再 就業的機率愈大；不動產收入不可能為其退休後經濟來源者，相較於可能者，其 再就業機率愈大；同時平均每月收入愈高者，其再就業的機率愈小。由五組變項 進行逐步邏輯迴歸分析仍顯示，經濟面不利的因素是促使中高齡勞動力再就業的 主因。

　　　　　The major purposes of the study are to examine the current status of financial plan and to explore the possible determinants of employment after retirement for the Taiwanese older workers. A quota sampling was used to collect 1123 cases of workers nation-wide, whose age is greater than 45. The results indicate that 35% of older workers will not receive pension in the future; 53% of older workers' spouse will not receive pension either; half of the older workers have not prepared the financial plan for retirement; and 40% of older workers expect the salary of re-entering labor market after retirement. Generally speaking, the Taiwanese older workers have not thoughtfully considered the financial plan after retirement. As a result, a social security system for the elder population will be an important policy issue in Taiwan in the future. Finally, logistic regression models, constructed from different perspectives of theories, were used to explore the determinants of employment after retirement for the older workers. The findings reveal that the financial pressure is the major factor for the older workers to re-enter labor market after retirement. Meanwhile, the older workers with higher quality and greater human capital tend not to work again after retirement. Those findings and policy implications were discussed in the paper.