台灣已是個高齡化社會，退休人口和退休後的時間相對增加，但兩性面臨的生命事件、所擁有的資源和承受的壓力並不同，因而推論退休調適和退休後主觀幸福感應有性別差異。本論文從正向心理學的觀點進行探索主觀幸福感，並從角色理論、女性主義的角度去解釋退休後的變化和因應，瞭解退休後角色變化與性別差異對主觀幸福感的交互影響。
本研究方法是利用李思賢教授研究計畫蒐集的資料進行次級資料分析，該計畫以結構式問卷在社區公園與老人服務中心進行資料蒐集，立意選取台北市50-75歲的退休中老年人為研究對象，最後獲得有效問卷294份。研究對象平均年齡65.01±5.98歲，70%為女性。本論文以資料中之家庭結構、經濟資源與家庭關係做為正向環境，以生命統整性做為正向特質，主觀幸福感做為正向情緒。
研究分析結果顯示性別、教育程度、自覺健康狀態、正向環境與生命統整性顯著影響主觀幸福感。以性別分層分析結果發現，退休男性中老年人之教育程度、健康狀態、正向環境和生命統整性對主觀幸福感達到統計顯著；在退休女性的主觀幸福感則以健康狀態、經濟狀況、居住房屋所屬、家庭關係和生命統整性達到統計顯著。多元逐步迴歸分析結果發現男性主觀幸福感迴歸模式以家庭關係、健康狀態、教育程度及生命統整性達到統計顯著，可解釋主觀幸福感55.9%的變異量；女性則以家庭關係、健康狀態與經濟狀況達統計顯著，可解釋幸福感35.6%的變異量。家庭關係是兩性主觀幸福感最重要的預測因子，可單獨解釋男性模型中主觀幸福感41.4%和女性模型中主觀幸福感25.9%的變異量。
本論文分析結果支持退休中老年人主觀幸福感有性別差異，相關因素的差異在於男性的教育程度與生命統整性會影響其主觀幸福感、女性則受到經濟狀況的影響。家庭關係為兩性在主觀幸福感重要的預測因子。基於研究結果，建議重視良好家庭關係的營造，以及對於男性著重生命統整性的培養、女性則加強經濟上的支持。

Objective: Taiwan has become an aging society. Retirees and post-retirement time increased, but the both sexes that faced of life events, resources and the pressures were different.As a result, this study inferrded that it existed gender differences between retirement adjustment and subjective well-being after retirement.This paper explored subjective well-being from the perspective of positive psychology, and further, explained changes in retirement and how to cope with it from role theory and feminist perspective. That can let us understand the role changes after retirement and mutual influence of gender differences in subjective well-being.

Methods: This study adopts the secondary data collected by the research project of Professor Szu-Hsien Lee for data analysis.The research project used structured questionnaire for data collection in the community parks and services Centre for the elderly. The study subjects are 50-75 year-olds retirement who retired before 2009 in Taipei City. Finally, there are 294 valid questionnaires. Mean age of the participants is 65.01±5.98 years and 70% women.We chooses Family structure, Economic resources, and Family relations for positive environment, Sense of Coherence (SOC) for positive individual traits, and Subjective Well-being for positive emotions.

Results: Study results showed that gender, level of education, health state, positive environment, and SOC affected subjective well-being significantly.
Gender stratification results found that level of education, health state, positive environment, and SOC affected subjective well-being significantly for retired male elders. Moreover, health state, economic state, house belonging, family relations, and SOC affected subjective well-being significantly for retired female elders.
By multiple regression analysis, it showed that family relations, health state, level of education, and SOC affected subjective well-being significantly for retired male elders, which could explain 55.9% variance of well-being. Family relations, health state, and economic state affected subjective well-being significantly for retired female elders, which can explain 35.6% variance of well-being.Family relations was the most important predictor of subjective well-being for both sexes. It can explain 41.4% variance of male well-being and 25.9% variance of female well-being individually.

Conclusion: The research results support gender differences in subjective well-being of the retired elders. The differences of related factors of subjective well-being were in level of education and SOC for males, and economic states for females. Family relation was an important predictor of gender well-being.Based on the research findings, it is recommended that emphasis on establishing good family relations, focusing on SOC training for males, as well as the strengthening of economic support for females.

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