台灣的年金制度與各先進國家一樣，都面臨人口老化、少子化的衝擊。在過去，有戰後嬰兒潮大量人口的退休潮出現，現今受到新政策之影響，延後退休成為新的趨勢。關於退休議題的探討越來越重要，除了退休金制度改革對退休決策造成的客觀因素之外，個人的主觀因素會如何影響其退休行為?

本研究採用行政院主計處於民國九十七年、一百零二年及一百零七年五月份所作之「人力運用調查」所蒐集家戶中戶長之退休狀態與家中其他成員相關個人資料為分析資料，為了觀察不同家庭型態之家庭因素之影響，將資料整理為家戶資料後，再進一步分類成六種不同的家庭型態。

實證結果顯示在單人家庭中只有受訪者一人，不需考慮其他家庭因素，當其在工作上的投入及薪資越多，會降低退休的可能性。當單親家庭受訪者考慮是否退休時，子女相關因素是重要的考量之一。單身有父母家庭受訪者除了須負擔家中經濟之外，可能還須要照顧父母，父母年紀越大或父母健康狀況不良都會使子女的退休機率上升，此類家庭受訪者承擔之家庭壓力可能比前兩類家庭更大。在夫婦家庭與核心家庭中，夫妻的退休行為可能互相影響，實證結果顯示在夫婦家庭中丈夫會傾向和妻子一起退休，但妻子卻不然。在核心家庭中的夫妻傾向一起退休，然而其和夫婦家庭之情況較不同，原因是家中有子女需撫養，妻子為了幫忙分擔家中經濟，會繼續留在勞動市場中，當家中子女獨立後，夫妻便會一起退休。

Like other advanced countries, Taiwan’s pension system is facing the impact of an aging society and declining birthrate. In the past, there was a retirement boom of baby boomers after the war. Under the influence of the new policy, postponing retirement has become a new trend. The discussion on retirement is becoming more and more important. Besides the objective factors caused by pension system reform, how will individual subjective factors affect their retirement behaviors?
This study used the Directorate-General of Budget, Accounting and Statistics, Executive Yuan’ s“manpower utilization surveys”. In order to observe the influence of family factors of different family types, the data were classified into six different family types.
The empirical results show that there is only one respondent in a single-person family, so other family factors don’t need to take into account. When the respondent invests more in work and earns more, the possibility of retirement decreases. Respondents from single-parent families, child-related factors were the most important factors when considering retirement. In addition to supporting the economy, respondents in single-parent families may also need to take care of their parents. Older parents or parents in poor health may increase the chances of retirement. Such family respondents may bear more pressure than the first two types of families. In couple's families and nuclear families, the couple's retirement behavior may influence each other. Empirical results show that in couple's families, the husband tends to retire with his wife, but the wife doesn’t. In nuclear families, the husband and wife share the household expenses because they have children to take care of. When the children become independent, the couple will retire together.

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