本研究根據華人雙文化自我理論測量台灣中高齡者的心理需 求，並根據順適老年社會生產功能理論（SPF-successful aging theory, SPF-SA）的需求替代與補償的調適觀點來預測財務資源及是否退休 與需求之間的關係，檢驗受訪者是否會依據自身具備的條件來調整他 們對各種心理需求的重視程度，更重視自身有條件達成的目標。研究 者以台灣北部地區老人大學的中高齡者為對象，進行問卷調查，研究 結果大致符合上述預期，但也發現未退休者比已退休者更重視個人自 主需求，並不完全符合上述「調適原則」，研究者對這一點的解釋是： 尚未退休者可能已經在考慮退休，對他們而言，滿足自主需求是「已 經在望」的目標，可能因目前的匱乏而更令人期待。綜合來看，調適 觀點在本研究中得到了支持，但其中「個人是否具備滿足特定需求的 條件」的主觀判斷要比客觀條件更重要，例如「是否有足夠財物資源」 的主觀判斷和需求的關聯，就比客觀收入等級和需求的關聯更加清晰。

Studies on aging Taiwanese have neglected the fact that these people have been acculturated by Western culture. We classified the psychological needs of aging Taiwanese based on bicultural self-theory, which states Taiwanese self has been influenced by both Chinese and Western culture. We hypothesized a relationship between retirement, financial resources, and psychological needs of aging Taiwanese. A survey was administered to 323 male and 425 female elderly residents of northern Taiwan. Multivariate analysis of variance analysis was used to examine the hypothesis. Results indicated that participants who were still employed emphasized self-autonomy and income needs more than retirees did. The interaction effect between retirement and financial resources on needs suggested that retirees without enough financial resources were not concerned with fu-bao need, the need for blessed deeds produce blessed rewards now and hereafter, more than other groups. Aging workers without enough financial resources emphasized income need more than other groups.