目標：受儒家文化傳承影響，台灣以「家庭」為主要單位的社會支持體系，子女與父母間關係的情感、功能面，是影響中老年人主觀經濟壓力的重要機制。本研究應用代間連帶理論，探討代間「情感的緊密連結」（情感連帶）對主觀經濟壓力的影響是否較「子女的奉養行為」（功能連帶）為大。方法：使用「中老年身心社會生活狀況長期追蹤調查」資料庫，分析1989年60歲以上的中老年人（n=4,049）追蹤至2003年的次級資料。考量樣本相依性，應用廣義估計方程式（GEE）進行多變項分析。結果：控制相關變項後，女性「自覺生病時子女最可依賴」在主觀經濟壓力四分尺度的範圍內可降低0.36分（β=-0.36，p<0.001），「接受兒子財務支持」可降低0.09分（β=-0.09，p<0.001），男性「自覺生病時子女最可依賴」主觀經濟壓力同樣較低（β=-0.22，p<0.001），但「接受兒子財務支持」則不具顯著差異。結論：研究分析建議來自子女關心，父母產生可依賴，相較於金錢提供更能舒緩老年父母的主觀經濟壓力。建議衛生福利單位，在制訂老人經濟福祉相關政策，可強化以「情感為基礎、相互尊重體諒」的家庭關係，鼓勵成年子女了解父母的需求，舒緩老年父母經濟壓力的可能性。

Objectives: In the context of Confucian culture, the main unit of support for older parents in Taiwan is the family system. This points out the important connection between intergenerational relations and subjective economic strain. We utilized the intergenerational solidarity theory to explore whether "intergenerational emotional bond" (affection solidarity) predicted a lower level of subjective economic strain than did "received money from children" (functional solidarity). Methods: This study used data from the Taiwan Longitudinal Study on Aging, a nationally representative sample of older adults aged 60 and above, collected between 1989 and 2003. Generalized linear modeling with GEE estimates was employed because of the repeated measures. Results: After SES and other covariates were controlled, females who felt that their children were reliable when they were sick were 0.36 points lower on the four point scale of economic strain (β=-0.36, p<0.001) while those who received monetary support from sons were 0.09 points lower (β=-0.09, p<0.001). Males who felt that their children were reliable when they were sick were also less likely to experience economic strain (β=-0.22, p<0.001); however, the effect of monetary support from sons was insignificant. Conclusions: These findings suggest that "children's care" produced a stronger and more positive effect on alleviating parents' subjective economic strain than did monetary support. Health and Welfare policy makers promoting economic well-being among older adults should take mutual emotional respect and an understanding of intergenerational relations into consideration.