Older people can increase their social participation through entrepreneurship, so that they can remain economically independent in the old age. In this way, there is no need to re-employment pipelines, resulting in restrictions on the business and working environment. The purpose of this study is to explore the influence variables and institutional development of entrepreneurial intentions of senior citizens. In the data collection method, the questionnaires were randomly selected by Taichung City’s “community care center” list through simple random sampling. Then, questionnaires were conducted by one-on-one interviews, and the subjects were over 50 years old. A total of 407 questionnaires were issued, with 392 valid questionnaires and an effective questionnaire rate of 98.6 %. The study was analyzed by narrative statistics, reliability analysis, factor analysis, independent sample ton determination, variance analysis, and correlation analysis. The study found that the elderly with different socio-economic backgrounds have significant differences in entrepreneurial attitudes and entrepreneurial intentions; in addition, there is a significant correlation between entrepreneurial attitudes and entrepreneurial intentions among senior citizens.
