我國在2025年進入「超高齡化社會」的同時，少子化危機也持續惡化，政府為了減輕社會人力資源問題，推出了「中高齡者及高齡者就業促進法」，希望能讓企業增加45~64歲以及65歲以上勞工的運用，這也成為各企業亟需面對的經營課題。

企業為了維持成長發展，都必須適當地進行人力資源的汰換及補充。本研究希望透過問卷，調查產業界在考慮增加中高齡勞工的運用，有哪些重要的考慮因素，透過國內外文獻回顧、以及業界專家問卷蒐集意見，整理成層級分析法問卷，最後針對企業的經營管理階層發放問卷，並將受訪者的基本資料整理後利用統計方法進行分析。

研究結果發現企業界認為任用中高齡勞工重要的關鍵考慮因素依序為：(1)維持員工工作知能、(2)專業知識經驗傳承、(3)降低社會照護負擔、(4)增進全民社會福祉、(5)增加專業人才運用。另外透過受訪者基本資料統計交叉分析，發現公司規模大小，不影響雇用中高齡勞工的比例，亦不影響員工的計畫退休年齡。

As Taiwan officially transitions into a "super-aged society" in 2025, the persistent crisis of a declining birthrate further exacerbates labor challenges. To maintain growth and development, enterprises must strategically manage human resource replacement and recruitment. This study identifies the key factors that enterprises prioritize when hiring middle-aged and older workers. Ranked by importance, these factors are: (1) maintaining employee work competencies and skills, (2) facilitating the inheritance of professional knowledge and experience, (3) reducing the burden of social care, (4) promoting general social welfare, and (5) enhancing the utilization of professional talent. Furthermore, through cross-analysis of respondents' demographic data, the results indicate that company size significantly influences neither the proportion of middle-aged and older employees nor the planned retirement age of the workforce.

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