背景:退休在生命歷程中屬於重大轉變，不僅生活模式改變，人際關係亦轉變。多數研究指出，退休對於中老年人之生活滿意度具有顯著變化，然而過去文獻針對退休族群之生活滿意度是否具性別差異則未有一致的定論。
目的：本研究目的有三：（1）了解我國退休族群的生活滿意度是否存在性別差異，（2）探討影響我國退休族群生活滿意度之因素，（3）分析不同性別之財務狀況是否對生活滿意度有不同的影響。
方法：本研究運用2015-2019年「退休規劃與退休歷程對健康之影響調查」資料庫之兩波追蹤資料進行分析。本研究之依變項為生活滿意度，自變項為性別和財務狀況，財務狀況包括三個指標：退休後平均每月收入、自覺經濟困難度、財務滿意度。控制變項包括三大類：社會人口變項、健康狀態、家庭關係。首先將研究樣本依性別分成2組(男性、女性)，以t-test檢視2組的生活滿意度之變化是否有顯著差異，接著控制其他變項後，以多元線性迴歸 (Multiple linear regression)分析各變項對於生活滿意度變化之影響。最後，針對性別進行分層分析，探討不同性別之財務狀況是否對生活滿意度有不同的影響。
結果：臺灣退休族群之生活滿意度分數男性高於女性，且第二波分數顯著高於基線，但是不存在性別上顯著差異。在橫斷研究中發現：教育程度、目前工作狀態、自覺健康、慢性病數量、家人陪伴就醫、婚姻滿意度、經濟困難度及財務滿意度等8個因素，對整體樣本之生活滿意度分數有顯著影響。進一步透過性別之分層分析發現，影響兩性生活滿意度的共同因素為：教育程度、自覺健康、慢性病數量、婚姻滿意度、經濟困難度及財務滿意度等。工作狀態、家人陪伴就醫和退休後每月平均收入僅對男性有顯著影響。
在追蹤研究分析中，影響整體樣本之生活滿意度分數變化的因素減少為7個，包括：性別、婚姻狀態、自覺健康、家人陪伴就醫、婚姻滿意度、財務滿意度、及基線生活滿意度分數。進一步進行性別分析後發現，顯著兩性生活滿意度分數變化之共同的因素為：自覺健康、婚姻滿意度、及基線生活滿意度分數共3項。值得注意的是，婚姻狀態、退休後每月平均收入、財務滿意度僅對男性之生活滿意度分數變化有顯著影響，而女性則無特殊顯著影響因素。
結論：臺灣退休族群的生活滿意度，不論是橫斷或追蹤研究，皆不具性別差異。經過3年追蹤後，女性生活滿意度分數變化較男性多0.15分。針對財務狀況對於生活滿意度之影響，在橫斷研究中，不論性別皆呈顯著影響，但是在追蹤研究上，財務狀況特別是退休後每月平均收入和財務滿意度僅對退休男性族群生活滿意度分數變化造成顯著影響。本研究結果可作為政策決策者研擬相關政策之依據。

Research has indicated that retirement significantly impacts the life satisfaction of older adults. However, findings on gender differences in the life satisfaction of retirees are inconclusive. This study utilizes a two-wave follow-up survey, aiming to investigate whether gender differences affect life satisfaction and score changes among retirees in Taiwan and to examine the role of financial status in this context. The sample sizes were 3,141 for the first wave and 2,381 for the second wave. The analysis was conducted in two phases: a cross-sectional study and a longitudinal study. Linear regression analysis was employed to investigate the factors affecting life satisfaction and stratified analysis by gender was conducted to examine whether financial status impacts life satisfaction differently across genders. The results showed that, regardless of whether the analysis is cross-sectional or longitudinal, there are no gender differences in life satisfaction among Taiwanese retirees. Regarding the impact of financial status on life satisfaction, the cross-sectional analysis revealed significant effects for both genders. However, in the longitudinal analysis, financial status—specifically, average monthly income post-retirement and financial satisfaction—significantly influenced the change in life satisfaction scores only among retired men. The study findings can help inform tailored intervention programs for different genders.

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