隨著科技發展，醫療體系的進步，老年人口比例上升，台灣已於2018年老年人口達14.5%進入「高齡社會」，國人壽命延長，平均年齡達到80.4歲，台灣勞動參與人口卻不斷降低，扶養比逐年上升，但中高年齡者勞動參與率在亞洲各國中敬陪末座，台灣中高齡者過早退休，台灣平均退休年齡為62.8歲，遠低於日本69.2、韓國72.9，勞動市場人口逐漸短缺。
為了延緩高齡化社會的對勞動市場的衝擊，調整強制退休年齡、修訂就業法，保障中高齡者的權益，希望能改善人口老化，勞動不足的情形。
本研究針對已達退休資格的中高齡者受訪，運用應對理論，藉由中高齡者本身的資源，如：健康、自尊、社會支持、財務，探討資源的多寡，影響中高齡者就業意圖的選擇策略，並進行應對策略與就業關係的探討。
結果顯示，當中高齡者擁有健康、自尊、社會支持資源愈多，與會選擇正向的就業策略，擁有高的就業意圖。但財務資源愈多，反而會選擇情緒性策略，顯示中高年齡者經濟能力愈高，愈不會投入就業市場。但就業意圖與就業與否行為無直接關聯性，與年齡、財務愈高，投入勞動市場的機會愈低。

With the development of science and technology, the advancement of the medical system, the proportion of the elderly population has risen. Taiwan has reached 14.5% of the elderly population in 2018, and the life expectancy of the Chinese people has been extended. The average age has reached 80.4 years. Taiwan’s labor force has been continuously reduced. Compared with the year-on-year increase, the labor participation rate of middle-aged and high-aged people is in the last place in Asia.
This study is aimed at middle-aged people who have reached retirement qualifications. Using coping theory, the resources of middle-aged people, such as health, self-esteem, social support, and finance, explore the amount of resources and influence the employment intention of middle-aged and elderly people. Choose strategies and discuss the relationship between coping strategies and employment.
The results show that middle-aged people have more health, self-esteem and social support resources, and they choose a positive employment strategy and have high employment intentions. However, the more financial resources, the more will choose the emotional strategy, showing that the higher the economic ability of middle-aged people, the less they will invest in the job market. However, there is no direct correlation between employment intentions and employment behavior.

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