臺灣於2025年邁入超高齡社會，隨著人口結構快速老化，勞動力供給減少，高齡者勞動力參與率的提升成為維持經濟發展與社會永續的重要議題。然而，相較於日本、南韓與新加坡等國，臺灣65歲以上高齡者的勞動力參與率仍明顯偏低，顯示現行制度與勞動市場中存在結構性障礙。此非單一因素所造成，而是企業、政策制度與高齡者個體之間多重矛盾交互作用。例如，企業重視高齡者的經驗與知識傳承，卻擔憂人事成本與管理彈性；政府制度致力於提供退休保障，但同時可能削弱高齡者持續工作的誘因；而高齡者本身則在追求經濟自主和社會參與的同時，也面臨健康限制與職場歧視等問題。
為突破傳統線性政策思維的限制，本研究引入商業管理萃智方法作為核心研究方法，透過矛盾矩陣與發明原理，將高齡就業議題轉化為可分析之系統性矛盾。研究依據官方統計與相關研究資料，建立高齡就業系統的理想最終結果，並將問題歸納為企業端、政策端與個體端三大核心矛盾。再透過矛盾分析與發明原理推導，將各種實務作法進行系統化解構與重組，提出具備本土適配性且滿足多方需求的策略組合。
研究結果顯示，在企業層面可透過僱傭關係轉型與建立高齡後備人力庫，降低企業用人成本並保留經驗資產；在政策層面可透過漸進式退休制度與法定輕職務設計，建立全職就業與完全退休之間的彈性過渡機制；在個體層面則可透過跨世代協作與雲端顧問模式，使高齡者能突破體力與數位能力限制，持續發揮專業價值。
將複雜的社會議題轉化為系統化矛盾模型，研究成果不僅為臺灣提升高齡勞動力參與率提供具體策略，也展示商業管理萃智方法在公共政策與人力資源管理領域的跨域應用潛力。

Taiwan has transitioned into a super-aged society by 2025. With a rapidly aging demographic structure and a shrinking labor supply, raising the labor force participation rate of older adults has become a critical issue for sustaining economic development and social sustainability. However, compared to countries like Japan, South Korea, and Singapore, the labor force participation rate of older adults aged 65 and above in Taiwan remains significantly lower, indicating structural barriers within the current system and labor market. This phenomenon is not caused by a single factor, but rather by the interaction of multiple contradictions among enterprises, policy systems, and older individuals. For instance, while enterprises value the experience and knowledge transfer of older workers, they worry about personnel costs and management flexibility; government policies strive to provide retirement security, yet may simultaneously weaken incentives for career extension; older adults themselves pursue economic independence and social participation but face physical limitations and workplace discrimination.
To break through the limitations of traditional linear policy thinking, this study introduces Business TRIZ (TRIZ for Business and Management) as its core research methodology, transforming the issue of senior employment into analyzable systemic contradictions through the contradiction matrix and inventive principles. Based on official statistics and related literature, this study establishes the Ideal Final Result (IFR) of the elderly employment system and categorizes the challenges into three core dimensions: the enterprise side, the policy side, and the individual side. Through contradiction analysis and the deduction of inventive principles, various existing empirical practices are systematically deconstructed and recombined to propose localized strategic combinations that satisfy the needs of multiple stakeholders.
The research findings indicate that at the enterprise level, transforming employment relationships and establishing a senior reserve workforce can reduce personnel costs while retaining valuable experiential assets. At the policy level, a flexible transition mechanism between full-time employment and full retirement can be established through a phased retirement system and the design of statutory light-duty jobs. At the individual level, intergenerational collaboration and cloud-based consultant models enable older adults to overcome physical and digital limitations, allowing them to continue exerting their professional value.
By successfully transforming a complex social issue into a systematic contradiction model, the results of this study not only offer specific strategies for Taiwan to boost the labor force participation rate of the elderly but also demonstrate the cross-domain application potential of the Business TRIZ methodology in the fields of public policy and human resource management.

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