我國中學理財教育課程綱要之建構

Abstract

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