目標：本研究主要目的係瞭解子女照顧失能父母的意願，並進一步探討此一照顧意願的重要影響因子。方法：從設籍台北縣市四個社區65歲以上老人隨機抽取2192位老人進行訪問，對每位完訪的1911位老人的子女中，再隨機抽取一人為研究對象，結果共抽得1661位老人子女樣本，完成訪問調查1152人。結果：調查結果指出89.5%的成年子女在父母失能時願意提供父母個人照護及整理家務等服務。由對數複迴歸分析結果發現，在控制子女的特質、父母的特質、家庭照護資源等變項下，代間連結變項中的代間交換及孝道觀念顯著影響子女的照顧意願。當父母偶爾提供工具性幫忙的 時候，子女照顧父母的意願較高(OR＝1.78)；子女的孝道觀念越強，提供父母照顧的意願越高(OR＝1.25)。除了代間連結變項外，與父母同住、有兄弟姊妹的照護支持、父母的身體功能較好時，子女的照顧意願較高(OR＝1.83, 3.07, 0.96)。結論：研究結果發現大部分子女願意將父母留在家中，由自己提供家庭照護。而孝道觀念、代間交換、居住安排、父母的身體功能及家庭照護資源均是影響子女照顧意願的重要因子，此為政府政策宜介入之所在。

　　　　　Objective: To examine the factors which affect adult children's willingness to care for their disabled parents. Methods: A random sample of adults aged 65 and over was selected from 4 communities. Subsequently, an adult child of each adult aged 65 and over was randomly selected, and interviewed on the phone. Altogether 69.4 % of adult children completed the interview. Results: of those adult children 89.5% interviewed, expressed that they were willing to look after their disabled parents and provide them w ith personal care and instrumental daily help. After controlling for adult children's sociodemographic characteristics, the elder parents' sociodemographic characteristics and family care resources, the results of multiple logistic regression showed that intergenerational solidarity significantly affected adult children's willingness to care for their parents. We also found that children's willingness was higher when their parents had provided them with instrumental assistance(OR=1.78). Adult children's wi llingness to care was greater when their filial piety was stronger(OR=1.25). When adult children lived with their parents, or could share the care duties with brothers or sisters, or when the elder parents were healthy, adult children's willingness was stronger(OR=1.83, 3.07, 0.96 respectively). Conclusions: Most adult children expressed that they were willing to look after their disabled parents and provide them with personal care and instrumental daily help. Filial piety, intergenerational exchange, liv ing arrangements, health status of parents, and support resources from brothers and sisters affected adult children's willingness to provide care.