鑒於大數據資訊透明時代，現代人不容易在龐大資訊下找出正確的標的，在高變動的社會中，穩健低風險高殖利率的投資報酬已不在是容易的事，各式投資因為資訊的透明化與環境高度變動的風險，使得投資利潤越來越薄化更甚產生越來越容易造成虧損的情況發生，而在少子化產生的高齡化社會中許多人希望能夠在其退休生活中能夠有個穩定收入投資工具或標的，有鑑於此，本研究從2008年至2018年11年台灣證劵交易所資料庫下載的台灣上市櫃公司財務報表數據資料為研究對象，以連續6年發放股利股息，市價淨值比與本益比低於當年度市場平均值、殖利率大於5%以上、企業社會責任Corporate Social Responsibility (CSR)上榜公司等作為分析篩選條件因子，用Excel篩選功能篩選出穩健低風險高殖利率股票標的。
2013年12月31透過上述篩選條件找出最高殖利率與企業社會責任(CSR)上榜標的共12檔股票，投入1000萬按等比例均權分配投資，投資標的中有企業社會責 (CSR)上榜的投資標的其投資資金權重則加倍之。
隔年度12月31號驗證投資報酬，並再次使用上述篩選條件因子分析當年度財務報表數據資料，上一年投資12檔標的在新年度分析篩選仍上榜就繼續持有投資，未上榜就結算投資報酬，不足12檔標的，由新上榜股票替補並按等比例均權投資，每年依此篩選與投資方法並驗證投資報酬績效，持續到2018年12月28日共驗證六次，研究顯示本文能為銀髮退休族帶來穩健低風險高殖利率的投資報酬。

In this study, we analyzed the financial statements between 2008 and 2018 of listed companies downloaded from the database of the Taiwan Stock Exchange Corporation. The filter conditions used to screen for low-risk high-yield stocks include: dividend paying for at least six consecutive years, a lower market value ratio and P/E ratio than the current year, a yield larger than 5%, and the companies demonstrate corporate social responsibility (CSR). The screening function of Excel was used to select stable low-risk high-yield stocks.
On December 31, 2013, through the above screening conditions, we found a total of 12 stocks with the highest yield and corporate social responsibility (CSR) and invested 10 million New Taiwan Dollars in equal proportions to distribute investment. If the investment targets include successful corporate social responsibility (CSR) then the investment target of the listed investment is doubled in its investment fund weight.
The return on investment is verified on December 31 of the next year, and the above-mentioned screening conditions will be used again to analyze the data of the annual financial statements. The investment of 12 stocks from the previous year will continue if they continue to meet the screening criteria; for those that no longer meet the criteria, the investing discontinues and the return of investment is calculated. If there are less than 12 stocks, new stocks are selected based on the criteria described above to complete the list of 12. This process is repeated six times until December 28, 2018—every year the stocks are reviewed with the same criteria, some may be removed from the list as others are added.
This paper concludes that it is possible to bring stable, low-risk and high-yield investment returns to silver-haired retirees.

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