臺灣地區人口老化指數在亞洲僅次於日本，預估於2018年正式進入高齡社會，2025年進入超高齡社會，工作年齡人口亦持續下降；但2012年臺灣地區中高齡各年齡層勞動力參與率均低於韓、日、美等國，年齡愈高愈明顯。為解決高齡社會所帶來勞動力短缺的問題，中高齡者的人力再運用隨著高齡社會的來臨日趨重要。本文透過國際比較研究後倡議政府與企業界以擴大辦理中高齡者職務再設計、落實建構年齡友善就業職場，增進人力資本有效運用，參考國外經驗試行中高齡人力漸進式退休結合部分時間工作，並儘速實施代際雙贏策略因應。

Taiwan’s population aging index in Asia only next to Japan, estimated in 2018 officially enter the aged society, in 2025 to enter the super-aged society, the working population has continued to decline. But Taiwan’s middle-aged labor force participation rates are all lower than South Korea, Japan, and the United States etc., the higher the age is the more obvious. In order to solve the labor shortage problems, middle-aged manpower re-use is increasingly important. This article advocates government and business to expand the handling of middle-aged adults job redesign, agefriendly employment and attempt to combine gradual retirement with part-time work, intergenerational win-win strategy in response.