本研究旨在建構中學理財教育的課程綱要，先藉由文獻探討的方式分析整理各國理財教育的主要內涵，初步建構我國中學理財教育課程綱要。接著針對我國公立國高中教師進行抽樣調查，以瞭解中學教師對理財教育融入課程與實施的意見與做法，對我國中學理財教育課程綱要之建構做最後的修正及建議。
本研究主要發現如下：
壹、在中學理財教育課程內涵之建構方面
研究者從理財知識、理財技能與理財態度三個面向，分成國中及高中兩個階段，建構我國中學理財教育課程內涵：
一、國中：包含所得與稅賦、消費行為、信用與借貸、風險管理與保險、儲蓄與投資、金錢管理與規劃、做決策、理財責任、倫理關懷等9項理財教育主題及42項能力指標。
二、高中：包含所得與稅賦、消費行為、信用與借貸、風險管理與保險、儲蓄與投資、金錢管理與規劃、做決策、理財責任、倫理關懷等9項理財教育主題及62項能力指標。
貳、在中學教師對理財教育的認知與需求方面
研究者以自編之「中學教師理財教育之認知與需求調查問卷」，採立意抽樣的方式抽取我國24個縣市共41所國民中學及40所高級中學共758位教師進行調查研究，共獲致以下結論：
一、中學教師對理財教育的觀點
（一）在中學階段實施理財教育是有其必要性的，而且中學學生是有能力學習理財教育的相關課程內容。
（二）中學學生學習理財教育的相關內容之後，可以幫助他們做出明智的理財決策﹔也有助於適應日益複雜的生活環境。
（三）教育當局並沒有重視中學理財教育，而現行的教科書也沒有提供充足的理財教育相關教材。
（四）以融入方式來實施中學理財教育較為恰當。
（五）應該將理財教育納入現有之課程綱要之中，以作為課程設計時的參考。
（六）中學理財教育的實施有助於其他學科的學習。
二、中學教師對理財教育各能力指標之重要程度的觀點
（一）各項能力指標對學生未來的生活都具有相當程度的重要性。
（二）教師對「理財知識」、「理財技能」及「理財態度」三方面能力指標之重要程度的看法，並無明顯的差異。
三、中學教師對理財教育能力指標之了解程度
（一）教師對各項能力指標具有一定程度的了解。
（二）教師對「理財知識」、「理財技能」及「理財態度」三方面能力指標之了解程度，並無明顯的差異。
（三）教師對理財教育能力指標的了解程度與重要性看法之間存在著顯著的中度正相關性。
最後根據研究結果，研究者分別針對：一、教育行政機關；二、學校行政單位；三、教育工作者；四、後續研究者等四方面，提出建議。

關鍵字：理財教育、理財素養

The present study aimed at constructing financial education curriculum guidelines for secondary school in Taiwan. First of all, the present study tried to construct preliminary financial education curriculum guidelines by synthesize the financial education course content conducted in foreign countries. Second, the present study conducted a questionnaire by purposive selection to investigate the recognition and needs of secondary school teacher’s with regard to financial education. Finally, this study synthesized suggestions of secondary school’s teachers for correcting and constructing financial education curriculum guidelines completely.
The main findings were as follows:
First, perspectives on constructing financial education curriculum guidelines. Based on the three aspects-financial literacy, financial skills, and financial attitude, the researcher divided the course into two phases which were junior high school and senior high school to construct financial education curriculum guidelines.
1. Junior high school: It included nine financial education themes and forty two competence indicators such as income and tax, consume-behavior, credit and debt, risk management and insurance, save and investment, money management and plan, policy making, financial responsibility, and ethical concern.
2. Senior high school: It included nine financial education themes and sixty two competence indicators such as income and tax, consume-behavior, credit and debt, risk management and insurance, save and investment, money management and plan, policy making, financial responsibility, and ethical concern.
Second, aspects of secondary school teachers’ needs and recognition on financial education. The researcher conducted a “Secondary School teachers’ needs and recognition financial education questionnaire” through purposive selection which consisted of 758 teachers from 41 junior high school and 40 senior high school in 24 cities and counties in Taiwan to investigate this survey. And the conclusions were:
One, secondary school teachers’ opinions on financial education
1. It’s necessary to administer the financial education in high schools. And students did have the ability to learn those subject areas relevant to financial education.
2. It could help students to do the wise financial choices after they received courses relevant to financial. And it was also helpful to deal with the complex living environment in the future.
3. The education authorities did not put much emphasis on financial education in high school, nor did the current textbooks provide sufficient financial education teaching phase.
4. It would be a more proper approach to integrate financial education into the existing learning area curriculum in the secondary school.
5. Financial education was suggested to be compiled into competence indicators for the reference on designing lesson plans in the future.
6. Financial education in secondary school phase facilitated the learning of other subject areas.
Two, secondary school teacher’s opinion on the important of financial education competence indicators
1. All kinds of competence indicators were important for students’ future lives.
2. There was no significant difference with regard to high school teachers’
Opinions on “financial literacy,” “financial skill,” and “financial attitude”.
Three, the extent of secondary school teachers’ knowledge on financial education
competence indicators
1. Those teachers had certain understanding on financial education competence
indicators.
2. The extent of secondary school teachers’ knowledge on the three competence indicators –“financial literacy,” “financial skill,” and “financial attitude” resulted in no significant difference.
3. There existed a moderate positive relationship between the extent of secondary school teachers’ knowledge on financial education competence indicators and the importance of financial education competence indicators.

In conclusion, according to the findings in the present study, the study hopefully would provide suggestions as for the education authorities, administrative units, educators, and future research.

Key words: financial education, financial literacy

參考文獻
一、中文文獻
中華民國財金智慧教育推廣協會(2007)。財金素養大調查結果顯示財金教育普及化仍有相當大的進步空間。中華民國財金智慧網。線上檢索日期：2007年
12月15日。網址： http://www.finlea.org.tw/News_show.aspx?id=138
公民與社會學科中心。課程綱要。線上檢索日期：2007年11月15日。網址： http://center.tnfsh.tn.edu.tw/civics/index.php?option=com_content&task=view&id=57&Itemid=103
王永銘(2004)。國小學童金錢態度、消費行為與電視廣告態度之相關研究。國立屏東師範學院國民教育研究所碩士論文，未出版，屏東。
王萍霜(2000)。國民小學教科書消費者教育內涵分析之研究。國立嘉義大學國民教育研究所碩士論文，未出版，嘉義。
行政院(2004)。院臺專字第0930020846號文。行政院。線上檢索日期：2007年12月13日。網址：http://210.69.7.199/qb/300000000s5522001216.htm
行政院主計處。政府統計。線上檢索日期：2009年4月12日。網址：
http://www.dgbas.gov.tw/ct.asp?xItem=13213&CtNode=3504
行政院金融監督管理委員會。業務資料統計。線上檢索日期：2008年1月12日。網址：http://www.fscey.gov.tw/lp.asp?ctNode=25&CtUnit=20&BaseDSD=5&mp=2
吳英帛(2002)。國小高年級學生消費者知識理解情形之研究。國立屏東師範學院國民教育研究所碩士論文，未出版，屏東。
林芳如(2001)。國小學童金錢態度及其相關因素之研究。國立台南師範學院國民教育研究所碩士論文，未出版，台南。
林姿儀(2006年11月13日)。回顧2005年-2006年之台灣卡債風暴。國政研究報告。線上檢索日期：2009年4月13日。網址： http://old.npf.org.tw/PUBLICATION/FM/095/FM-R-095-009.htm
林憬屏(2007年3月13日)。花旗調查：台灣國小理財教育嚴重落後。大紀元時報。線上檢索日期：2007年12月15日。網址：http://epochtimes.com/b5/7/3/13/n1645016.htm
林麗華(2006)。桃園縣國小高年級學童金錢態度與消費行為之研究。台北市立教育大學社會科教育研究所碩士論文，未出版，台北。
林麗瓊(1993)。台北市國中生金錢觀之研究。國立台灣師範大學公民訓育研究所碩士論文，未出版，台北。
金管會(2005)。「金融知識普及三年(95-97)推動計畫」。板橋：行政院金融監督管理委員會。
周秋琴(2004)。國中生的消費者態度探究。國立台灣師範大學人類發展與家庭研究所碩士論文，未出版，台北。
施秋燕(2006)。商職學生金錢態度與手機消費決策型態之研究。國立彰化師範大學商業教育研究所碩士論文，未出版，彰化。
徐淑敏(2001)。兒童金錢管理之教育觀。國教新知，48(1)，26-33。
徐淑敏(2002)。兒童零用金消費行為與觀念之研究：以台北市國小學生問卷調查為例。台北市立師範學院學報，33，235-250。
張秀雄主編(1998)。公民教育的理論與實施。台北：師大書苑。
教育部(2001)。教學創新九年一貫課程問題與解答。台北：教育部。
許碩芳(2003)。國中小學保險教育課程設計之研究。樹德科技大學金融保險研究所碩士論文，未出版，高雄。
國立編譯館教科書資訊網。歷年公布課程標準。線上檢索日期：2007年11月15日。網址：http://trc.nict.gov.tw/gs/cframe.htm
國民中小學九年一貫課程綱要。線上檢索日期：2007年11月15日。網址：http://www.edu.tw/EDU_WEB/EDU_MGT/EJE/EDU5147002/9CC/9CC.html
國立編譯館主編(2002)。國中公民與道德教師手冊第三冊。台北：國立編譯館。
黃馨慧、周麗瑞主編(2004)。高中家政教師手冊下冊。台北：龍騰文化事業。
黃馨慧、周麗瑞主編(2006)。高中家政教師手冊下冊。台北：龍騰文化事業。
黃麗美(2006)。台北市國小高年級學童金錢觀與消費型態之研究。台北市立教育大學社會科教育研究所碩士論文，未出版，台北。
蔡瑞華(2000)。台北市國中生的金錢態度研究。國立台灣師範大學家政教育研究所碩士論文，未出版，台北。
鍾志從、魏秀珍、陳彥玲、陳寧容(2003)。小學生的金錢概念、態度與消費技能研究。家政教育學報，4，20-39。
鍾采芬(2006)。國小金融知識教育數位化教材之研究。樹德科技大學金融保險研究所碩士論文，未出版，高雄。
二、英文文獻
ACEC. (2001). America’s money skills report card, a survey of high school seniors. Washington, D.C.: Americans for Consumer Education and Competition.
ASIC. (2003). ASCI discussion Paper: Financial literacy in schools. Australia:
Australian Securities & Investments Commission.
Bernheim, D. B., Garrett, D. M., Maki, D. M. (1997). Education and savings: The long-term effects of high school financial curriculum mandates (NBER Working Paper No.6085). Cambridge, Massachusetts: National Bureau of Economic Research. Available at http://www.nber.org/papers/w6085.pdf.
Commonwealth Bank Foundation. (2004). Improving financial literacy in Australia:
benefits for the individual and the nation. Australia: Commonwealth Bank.
Cutler, N. E. (2002). Financial gerontology and financial literacy: The wealth span model. As presented to The State of Financial Literacy in America: Evolutions and Revolutions symposium sponsored by NEFE. (October 10,2002).
Dessart, W. & Hira, T. K. (1986). The nature, extent, causes and consequences of problematic debt situations. Journal of Consumer Policy, 9, 311-314.
DFEE. (2000). Financial capability through personal financial education: Guidance for Schools at Key Stages 3 & 4. UK: Department for Education and Employment.
EBRI. (2004). 2004 Retirement confidence survey. Washington D.C.: Employee Benefit Research Institute.
Greenspan, A. (2002). Financial literacy: A tool for economic progress. Futurist, 36(4), 37-41.
Greenspan, A. (2005a, April 8). The Federal Reserve System’s fourth annual community affairs research conference. Washington, DC: The Federal Reserve Board.
Greenspan, A. (2005b). The importance of financial education today. Social Education, 69(2), 64-65.
Hogarth J. M. (2002). Financial literacy and family and consumer sciences. Journal of Family and Consumer Science, 94(1), 14-28.
Jump$tart Coalition for Personal Financial Literacy. (2002). National Standards in K-12 Personal Finance Education 2nd Edition. Washington D.C.: Jump$tart Coalition.
Jump$tart Coalition for Personal Financial Literacy. (2007). National Standards in K-12 Personal Finance Education 3rd Edition. Washington DC: Jump$tart Coalition.
Jump$tart Coalition for Personal Financial Literacy. (2007). Financial literacy: Improving education, 2007 survey National Jump$tart Coalition. Available at http://www.jumpstartcoalition.org.
MCEETYA. (2005). The National Consumer and Financial Literacy Framework. Australia: Ministerial Council of Education, Employment and Youth Affairs.
Morton, H. (2005). Financial literacy. National Conference of State Legislatures. April, 2005, 1-13. Washington D.C.
NASD. (2003). NASD Investor literacy research. New York: Applied Research and Consulting LLC. Available at http://www.wfu.edu/~palmitar/Courses/AnalyticMethods-Finance/Handouts/surveyexecsum.pdf
OECD. (2005). Improving financial literacy: Analysis of issue and policies. Organization for Economic Co-operation and Development.
OFE. (2002, Nov.). Integrating financial education into school curricula: Giving America’s youth the educational foundation for making effective financial decisions throughout their lives by teaching financial concepts as part of math and reading curricula in elementary, middle, and high schools. (White paper). Washington D.C.: U.S Department of the Treasury, Office of Financial Education. Available at http://www.ustreas.gov/press/releases/docs/white.pdf.
QCA. (2000). Why is learning and teaching about financial capability important? UK: Qualifications and Curriculum Authority.
Schagen, S. & Lines, A. (1996). Financial literacy in adult life: a report to the Natwest Group Charitable Trust. Slough, Berkshire: National Foundation for Educational Research.
Somnath, B. (2005 August). Financial literacy and the life cycle. Paper presented at the meeting of White House Conference, Washington, D.C. Available at http://www.fpanet.org/docs/assets/WhitePaperonFinancialLiteracy.pdf.
William L. A. (2004). Financial illiteracy in America: A perfect storm, a perfect opportunity. Journal of Financial Service Professionals, 58(6), 49-56.
Worthington, A. C. (2006). Predicting financial. literacy in Australia. Financial Services Review, 15(1), 59-79.