由於醫療與科技之進步，使國人的壽命大幅提升，加上晚婚與不婚人口比例的增加，導致生育率減少產生少子化的現象，高齡化社會將對經濟及社會造成重大的影響，老年人的安養問題已經成為大家必須重視的課題，美國首先推出逆向房貸的政策以茲因應。本研究採用計量模型並修改過去較不合理的假設參數，分析逆向房貸制度下銀行每期應該給予貸款者給付金之合理金額，並計算所得替代率，以了解逆向房貸對老年人口生活改善的程度。研究結果顯示，本研究的試算給付金額較為合理也較符合政府的預估值。

Advances in medical and technology have increased people's life in recent years. On the other hand, late marriage and the increase in the unmarried population have lead to fertility reduce and low birth rate phenomenon. Obviously, aging society will have significant impact on the economy and society, and the hospice of aging people has become the important issue that we must pay attention to. United States proposed and implemented the first reverse mortgage loan to resolve this problem. In this study, the quantitative model was modified because of some unreasonable assumptions of parameters in previous literature. This study estimated the reasonable amount of monthly payment for banking should offer to borrowers, and calculated the income substitution rate to evaluate the improvement in the elder population lives by the reverse mortgage loan. The results show that the estimated payment amounts in this research are more reasonable and more in line with the numbers of government estimation than those in previous studies.