隨著人口快速高齡化，高齡者之健康與長期照顧需求已成為全球公共衛生與社會政策的重要議題。根據2024年統計，國人平均壽命為80.77歲，其中女性為84.30歲、男性為77.42歲，顯示女性平均壽命顯著高於男性。此外，65歲以上女性自覺健康「良好」比率為52.8%，男性 58.4%，面臨「長壽但健康狀況較差」之處境，並常伴隨慢性病與功能限制。性別關係深植於社會制度與文化之中，並影響個體在家庭、勞動市場與退休生活中的角色與資源分配。若長期照顧制度未納入性別觀點，恐導致照護資源配置不均，亦使服務模式難以回應不同群體需求。本文透過文獻回顧與政策分析，探討高齡者健康之性別議題，並結合世界衛生組織「健康老化十年」倡議與臺灣長照2.0政策發展，提出性別友善照護模式之策略。期盼藉由推動性別主流化、性別敏感度訓練與制度設計，提升高齡者照護品質，並促進健康公平。

With rapid population aging, the health and long-term care needs of older adults have become key concerns in global public health and social policy. According to 2024 statistics, the average life expectancy for humans is 80.77 years, with women living signifcantly longer than men (84.30 vs. 77.42 years). Among individuals aged ≥65 years, the proportion reporting their health as “good” is 52.8% for women and 58.4% for men. These statistics highlight a phenomenon wherein women tend to live longer but experience poorer health conditions, often accompanied by chronic diseases and functional limitations. Gender relations are deeply embedded in social institutions and cultural contexts, shaping individual roles and resource allocation across family, labor, and retirement. Failure to incorporate gender- related perspectives in long-term care systems may lead to an unequal allocation of care resources, which may render service models unable to address the needs of diverse groups. By conducting a literature review and policy analysis, this study explored gender-related concerns pertaining to the health of older adults. It integrated the World Health Organization’s Decade of Healthy Ageing initiative and Taiwan’s Long-Term Care 2.0 policy to propose strategies for developing gender- friendly care models. Ultimately, by promoting gender mainstreaming, gender sensitivity training, and institutional design, this study sought to improve care for older adults and promote health equity.