臺灣人口結構已逐漸老化，在勞動力的起伏變化下，中高齡者所佔比例有逐年上升的趨勢，對產業發展及生活型態都會產生結構性改變。因此政府將「適齡退休、延長退休年齡」寫入高齡政策白皮書。未來跨部會也將推出一系列措施，提升臺灣的銀髮勞動參與率。本研究針對彰化縣中高齡延長退休之勞工，就「人口屬性」、「轉化學習」、「生活期望」三部份進行調查與歸納，並以統計軟體SPSS 進行分析、比較，包括獨立T 檢定、單因子變異數分析、信度分析、敘述性分析。本研究結果顯示三個研究假設（人口屬性對生活期望有顯著關係、人口屬性對轉化學習有顯著關係、生活期望對轉化學習之關係具有中介效果）皆達顯著水準，因此本研究歸納出適切的延長退休的建議，期望為相關政策制訂及學術研究提供參考，為當前高齡退休及後續教育學習問題提供解決方案。

According to the statistics from the Ministry of the Interior. citizens over the age of 65 would have accounted for 10.74% of the total population by the end of 2010. It is inevitable that Taiwan will also become an aging society. Such a trend will bring about structural changes in industrial development as well as lifestyle. In this paper. the author analyzes the labor force comprising middle-aged and elderly workers in Changhua County who postponed their retirement, and interviewed them for 〞population attributes〞 life expectations and 〞conversion learning〞. Statistical analysis software SPSS for Windows 10.0 was used for single-factor variance analysis and narrative analysis. It is hoped that the empirical results of this study can serve as a datum of reference for government-initiated programs targeted at this population, and that they benefit fellow scholars who are researching retirement and post-retirement education education.