研究背景：在人口快速高齡化的時代，退休後是否持續工作，以及不同的工作類型對晚年認知健康的影響，已成為公共衛生與社會政策的重要議題。過去大多數研究聚焦於「有無繼續工作」或「有薪就業」，較少同時納入退休前工作特質與教育背景進行分析，亦較少區分退休後不同工作型態的異質性。特別是在亞洲社會與制度脈絡下，退休制度、勞動市場結構與家庭角色分工，可能形塑不同於西方國家的退休後勞動參與模式，亟需在地化的實證研究加以釐清。
研究目的：本文旨在系統性探討退休前的工作特質、退休後的工作型態與退休族群認知功能之關聯，並進一步檢視教育程度在其中所扮演的調節角色。透過橫斷與縱貫分析之結合，本研究試圖釐清退休後持續工作是否與認知功能的維持有關，以及此一關聯是否因不同工作型態和個體的背景特徵而呈現異質性。
研究方法：本研究使用「退休規劃與退休歷程對退休後健康狀況之影響調查」資料庫（Taiwan Health and Retirement Study, THRS）2015–2016 年與 2018–2019 年兩波全國代表性資料。研究設計分為三個部分：研究(一)以橫斷分析探討退休前工作特質對於退休後是否繼續工作的決策影響；研究(二)以橫斷研究設計檢視退休前的工作特徵及退休後是否工作與認知功能的關聯，並進行教育分層分析；研究(三)採縱貫設計，追蹤三年後認知功能變化，分析退休後不同的工作型態對認知功能變化的影響，並檢驗教育的調節效果。認知功能以聖路易大學心智狀態檢核表（SLUMS）衡量，並控制社會人口學特徵、健康狀況、經濟條件、健康行為與社會參與等共變項。
研究結果：研究(一)顯示，退休前職業類型、工作特質與性別為退休後工作選擇的重要相關因子。退休前工作壓力較低且工作彈性較高者，較可能在退休後從事自營或無薪工作；男性較傾向從事有薪與自營工作，女性則較常從事無薪工作。研究(二)發現，退休後持續工作與認知功能在整體樣本中雖呈正向關聯，但未達統計顯著；進行教育程度分層後呈現顯著異質性，高教育組中退休後持續工作與較佳認知表現相關，而低教育組則顯示退休前較高的工作壓力與認知功能呈正向關聯。研究(三)進一步指出，在控制多項共變項後，退休後持續從事全職工作的退休者，其三年間認知功能下降幅度相對較小，且此一關聯主要出現在教育程度較低的族群。
研究結論：本研究提供了退休後工作與認知功能之間多層次、縱橫並進的實證圖像。研究發現支持認知儲備與生命歷程理論，顯示退休前職業經驗與教育背景持續影響晚年認知功能。整體而言，退休後工作的認知效益具有明顯異質性，並非一體適用；在特定情境下，特別是教育程度較低且持續從事全職工作的退休者中，可觀察到較為一致的認知保護趨勢。此結果提醒，促進晚年認知健康的策略不宜僅聚焦於延長就業年限，而應重視不同生命歷程背景下的差異，並審慎解讀退休後工作與認知功能之間的關聯。研究結果補充了台灣情境下高齡就業與認知老化的實證證據，並為後續學術研究與政策討論提供重要參考。

This dissertation examines the associations among pre-retirement work characteristics, the status of working after retirement, and cognitive function among older adults in Taiwan, with particular attention to the moderating role of educational attainment. Using nationally representative data from the Taiwan Health and Retirement Study (THRS, 2015–2016 and 2018–2019), the study integrates cross-sectional and longitudinal analyses. The results indicate that pre-retirement psychosocial characteristics significantly shape post-retirement work decisions. Cross-sectional analyses suggest that working after retirement is associated with better cognitive performance primarily among highly educated retirees. In contrast, longitudinal findings reveal a different pattern: engagement in full-time work is associated with a significantly slower rate of cognitive decline over a three-year period. Notably, this protective effect is most pronounced among retirees with lower educational attainment. Overall, these findings underscore the importance of interpreting postretirement work-cognition associations within a life-course and contextual framework and highlight the need for diverse participation options beyond simple reemployment when addressing health inequalities in aging societies.

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