本研究的主要目的：首先，探討親代與子代的財務支援、照顧需要，對老人目前及理想的居住安排選擇的影響；其次，進一步以LISREL的模式探討親子世代的互利關係、居住安排與老人生活滿意度的關係。研究結果顯示：老年人喪偶較傾向選擇與子代同住，且理想中願意親子同住的機率比現實高；經濟相互支援方面，子代奉養父母金錢，正向影響親子同住，意味著子代有較強的孝道觀念，自然樂意與父母同住。在相互照顧方面，親代利他的效果較子代利他的效果較為強烈。而老人擁有不動產者或會自行安排活動，可能促成居住安排的選擇更自主。本研究結果亦說明除了親子同住的傳統外，滿足老人的居住需求，使老人的居住安排符合其理想，可以提升老人的生活滿意度。 The purpose of this paper is first of all to explore how financial support, physical care, and the independence of the elderly influence both the present and ideal living arrangements for the elderly. Secondly, the LISREL model is applied to explore the reciprocal relationships between the 2nd generation’s altruistic behavior and the living arrangements and life satisfaction of the elderly. The empirical results reveal that the widows or widowers, as well as the elderly who receive care from their children, are apt to choose to live with their children. The parents’ altruistic behavior, however, may have a stronger effect on living arrangement choices than the 2nd generation’s altruistic behavior. The elderly who own real estate and who are able to arrange their everyday activities by themselves have a higher probability of living alone. The results are expected to explain the factors influencing the living arrangements between parents and children, and imply that following the demands of the elderly regarding living arrangements raises the degree of the elderly’s life satisfaction.