隨著臺灣邁入超高齡社會，高齡人口持續增加，退休生活保障、財產管理及金融安全等議題日益受到重視。安養信託透過信託財產獨立管理及專款專用機制，能協助高齡者保障退休生活品質，並降低財產遭濫用或詐騙之風險。然而，我國銀行業推動安養信託仍面臨行政成本高、契約程序繁瑣、服務獲利性不足及民眾認知有限等困境，影響其普及與發展。本研究採用個案研究法，以F銀行為研究對象，並以我國安養信託政策發展、信託法制及銀行實務為研究基礎，探討銀行推動安養信託所面臨之供給面與需求面挑戰，分析行政流程、成本效益、推廣誘因，以及民眾認知、費用考量與使用意願等因素，進一步剖析安養信託推動之制度瓶頸。最後，本研究結合普惠金融、高齡金融及永續發展理念，提出導入數位化流程、簡化作業程序、發展小額安養信託及運用金融科技等策略，並透過整合長照服務、社福資源與跨機構合作，建構兼具金融服務可近性、可負擔性及永續性之安養信託服務模式，以提升我國銀行業推動安養信託之效益與高齡社會金融保障功能。 關鍵字：安養信託、普惠金融、永續發展策略;As Taiwan enters a super-aged society， its elderly population continues to grow， and issues related to retirement security， asset management， and financial safety have received increasing attention. Elder care trusts， through the independent management of trust assets and designated-purpose mechanisms， can help safeguard the quality of life of older adults after retirement while reducing the risks of asset misuse and financial fraud. However， the promotion of elder care trusts by Taiwan’s banking industry continues to face several challenges， including high administrative costs， complicated contractual procedures， insufficient profitability， and limited public awareness， all of which hinder their wider adoption and development. This study adopts a case study approach， using Bank F as the research subject. Based on Taiwan’s elder care trust policy development， trust-related legal frameworks， and banking practices， this study examines the supply-side and demand-side challenges faced by banks in promoting elder care trusts. It analyzes factors including administrative procedures， cost-benefit considerations， promotional incentives， public awareness， cost considerations， and willingness to use such services， in order to further identify the institutional barriers affecting the promotion of elder care trusts.Finally， by integrating the concepts of financial inclusion， financial services for older adults， and sustainable development， this study proposes strategies such as digitalizing service processes， simplifying operational procedures， developing small-amount elder care trusts， and applying financial technology. In addition， through the integration of long-term care services， social welfare resources， and cross-sector collaboration， this study seeks to establish an elder care trust service model characterized by financial service accessibility， affordability， and sustainability， thereby enhancing the effectiveness of elder care trusts promoted by Taiwan’s banking industry and strengthening financial protection in an aging society. Keywords: Elder Care Trust， Financial Inclusion， Sustainable Development Strategies
