本文以歷史比較分析的研究取向，試圖將「退輔制度」的概念，放置台灣政治經濟環境脈絡下予以探究，並將個人服役前與服役後的階段銜接起來，考察退輔制度與退伍軍人老化之關係，以挑戰退伍軍人老化同質性假設。研究發現：國軍退輔制度演進可區分三個時期：歷史時期一「人口治理思維下的集中化管理與安置(1949-1969)」；歷史時期二「解嚴及民主浪潮下的間接安置(1970-1999)」；歷史時期三「軍事專業化後的『退輔制度變革-積極性與規範性的就業整合措施』(2000-迄今)」。其次，歷史時期(退伍時所處的歷史時期)和個人時期(個人生命階段何時退伍)深受個人所經歷的退輔制度之影響，進而決定個人在退伍時所擁有的經濟資源與生活條件，這也會影響個人老化的歷程與生活適應。再者，與退輔制度交織的教育、官階又相互影響，並與退伍後就業有關。值得關注的是，階級的概念貫穿於個人服役前的教育、軍人生命歷程與退輔制度。最後，本文僅聚焦於以經濟資源角度之制度觀點探究，未來研究可朝向個人層次的分析，以理解世代內的個別差異，並將影響老化的要素之社會支持與健康資源也同步納入討論，方能對軍人老化議題有更細緻的描繪。

This paper employs a comparative historical analysis and investigates the Institution of Veteran Service in the context of Taiwan’s political and economic environment, connecting phases before and after one’s enlistment, exploring the relationship between the institution and the aging of veterans in order to challenge its assumption of homogeneity. The study found that the evolution of the ROC’s Institution of Veteran Service can be divided into: phase 1, the centralized management and placement under the ideology of demographic-management (1949-1969), phase 2, the indirect placement under the backdrop of abolishment of martial law and democratization (1970-1999), and phase 3, a reform in the institution of veteran service after military professionalization—a proactive and normative employment integration (2000-present). Also, the historical period (the period when one retires) and individual period (the life stage when one retires) are profoundly influenced by the institution of veteran service that one faces which determines the financial resources and living conditions one obtains when one retires and thus affects one’s aging and life adaptation. Furthermore, intertwined with the institution of veteran service are education and military ranks, which interact and are relevant to the career path after one’s retirement. It is noteworthy that the concept of military ranks correlates one’s education background before enlistment, course of one’s military life and the institution of veteran service. At the end, this paper researched exclusively from the perspective of financial resources. Possible future studies on individual analysis to understand the differences within each generation and include the discussion of societal support and health resources that affect the elements of aging are recommended in order to attain a detailed description of the aging of veterans.