我國老年經濟安全制度建構之迫切性，己獲一定程度共識與支持。有關老年經濟 安全基礎保障制度，政府正積極展開規劃中。本文從歐美先進國家實施經驗及現行老年經濟 保障措施執行成效研究發現，以社會保險方式作為主要規劃方向，會存在不少缺漏，且如僅 限於基礎保障制度的規劃，對日後老年經濟安全體制之完整性必有所影響，爰嘗試以老年經 濟安全保障之三種方式一保險、救助、津貼為思考方向，提出雙元體系的老年經濟安全制度 ，以公共責任作為第一層生活維持保障；以個人責任作為第二層所得維持保障，並將三種策 略予以整合為六種方案，作為老年經濟安全制度之規劃方向。

　　　　　The majority of advanced countries have already established their income security system to supplement insufficiency in private saving. It goes without saying that in order to maintain a dignified life style in old age a comprehensive and trustworthy system must be established as soon as possible. This paper will be mainly aimed at establishing a new strategy for and old age income gurantee system, which is integrated with social assistance, social insurance and social allowance. Government plays a legislative role by compulsory implementation, regulating and in prompting social justice. The individual plays a self-protecting role by being responsible for his duties and mutual protect. To attain the goal of caring for the elderly, an ideal old age income security system, must integrated self-protection measures with government assistance and in which there in mutual help.