醫療科技快速進步的結果已使的在不久的將來，除了意外死亡外，自然老化及老年疾病將會成為人類死亡之主因。醫療界在處理末期生命議題時，應多關注老年人之生死問題。了解老年人之生死態度對執行末期照顧及擬定末期醫療政策皆很重要，而對不同文化之生死態度作描述性的生命倫理分析，更有助於全盤了解各文化內部之觀點及其造成倫理衝突情境的軌跡。本研究深度訪談了112位臺灣老人，以內容分析法分析訪談之內容，了解其對生命之印象及對末期生命之態度，並與25位紐西蘭老人做比較。分析年老?對生命之主要概念後顯示，臺灣與紐西蘭老人在生命態度上各自擁有其特質，然即使有著文化及傳統上的差異，兩組老人之生命印象及對末期生命之態度卻有著相當程度的共通性。由於這些共通性，用來闡釋這些價值觀的儒家與道家思想應當也可應用在非東方的文化上。

Rapid advances in medical technology may in the near future make “natural” aging and old age diseases the main causes of human death in affluent societies (apart from accidents). When dealing with end of life issues, medical sociology will need to focus more on life and death in seniors. Understanding the attitudes of older persons toward life and death is important for both performing end-of-life medical care and in developing end-of-life policies. Descriptive bioethical analysis of attitudes in different cultures can aid a fuller understanding of the views inside each culture and the trajectories of conflict situations within each culture. In-depth interviews were conducted with 112 senior citizens in Taiwan and with 25 senior citizens in New Zealand. All interviews were transcribed verbatim; qualitative data analysis was used to examine people’s views on life and death. Their images of life and end of life attitudes were compared. Analysis of the key concepts they mentioned revealed distinctive views in life attitudes between these two groups. However, in spite of differences in culture and traditions, most life and end-of-life attitudes among elderly people in the two groups were rather similar. According to these similarities, an interpretation of these values was made within a Confucian and Taoist framework that might be applicable to non-Eastern cultures as well.