美國經濟教育協會(CEE)高中理財教育課程綱要層級分析

Abstract

本研究旨在探究我國臺北市與新北市公立高中公民與社會科教師對於CEE 十二年級理財教育課程綱要（2013）重要性排序情形，以供未來我國理財教育發展的參考。依據研究目的和問題，經文獻探討分析理財素養的概念、理財教育的意涵與重要性、各國（美國、英國、我國）理財教育內容；本研究採問卷調查法，並以CEE十二年級理財教育課程綱要（2013）作為問卷設計基礎，針對高中公民與社會科教師進行差異性分析及層級分析研究。本研究結果簡述如下：

一、不同背景變項（性別、教學年資、任教地區、修習理財教育相關課程經驗、理財知識興趣程度、投資理財實務經驗）的高中公民與社會科教師對於CEE十二年級理財教育課程綱要（2013）六大主題的重要性排序未具顯著差異。

二、不同年齡的高中公民與社會科教師對於CEE十二年級理財教育課程綱要（2013）六大主題的重要性排序，僅在【使用信貸】上具有顯著差異。

三、高中公民與社會科教師對於CEE十二年級理財教育課程綱要（2013）六大主題的重要性排序依序為：【賺取所得】、【儲蓄】、【購買商品與服務】、【金融投資】、【保護與投保】、【使用信貸】。

四、CEE十二年級理財教育課程綱要（2013）的整體能力指標重要性排序結果 （一）重要性居前三名之能力指標依序為：「主題（一）賺取所得──3.人們藉由評估利益與成本，去做出教育、工作或職業選擇。」、「主題（三）儲蓄──1.人們在即時消費與儲蓄間做選擇。」、「主題（一）賺取所得──1.人們依薪資與工作福利選擇能勝任的工作或職業。」。

（二）重要性居末三名之能力指標依序為：「主題（四）使用信貸──6.還債有困難者可向信貸諮詢服務尋求幫助，同時應知道有哪些保護他們的法律。」、「主題（四）使用信貸──2. 貸款可分為有或無抵押品擔保，有擔保品風險較低，貸款利率低。」、「主題（四）使用信貸──3.人們購物時支付頭期款給賣家，以減少借款金額及願意準時付款。」。The purpose of this study is to explore the importance order of the Civic and Society high-school teachers in Taipei and New Taipei city in Council for Economic education(CEE) twelfth grade financial education curriculum outline (2013). The findings of this study can provide a reference for the future development of financial education. First, based on research purpose and question, the researcher explored the concept of financial literacy, the implication and importance of financial education, the content of financial education in America, United Kingdom and Taiwan. Second, the study adopted the questionnaire survey approach and take CEE twelfth grade financial education curriculum outline (2013) as reference. Finally, Variance of Analysis and Analytic Hierarchy Process were conducted to analyze the data. The conclusions are summarized as follows: 1.Civic and Society high-school teachers with different background variables (gender, teaching years, teaching regions, number of financial education-related courses, degree of interest in financial knowledge, experience in investment and financial management) showed no significant difference in the importance order on six standard topics of CEE twelfth grade financial education curriculum outline (2013). 2.Civic and Society high-school teachers with different age only showed significant difference on the standard topic“Using Credit”of CEE twelfth grade financial education curriculum outline (2013). 3.The importance order assigned by Civic and Society high-school teachers on six standard topics of CEE twelfth grade financial education curriculum outline (2013) are as follows: “Earning Income”, “Saving”, “Buying Goods and Services”, “Financial Investing”, “Protecting and Insuring” and “Using Credit”. 4.The CEE twelfth grade financial education curriculum outline (2013) in the order of overall importance: (1) The top three curriculum standards are “standard topic 1: Earning Income-3. People can make more informed education, job, or career decisions by evaluating the benefits and costs of different choices.”, “standard topic 3: Saving-1. People choose between immediate spending and saving for future consumption.”, “standard topic 1: Earning Income-1. People choose jobs or careers for which they are qualified based on the income they expect to earn and the benefits.” (2) The last three curriculum standards are “standard topic 4: Using Credit-6. Consumers who have difficulty repaying debt can seek assistance through credit counseling services and by negotiating directly with creditors.”, “standard topic 4: Using Credit-2. Loans can be unsecured or secured with collateral. Because secured loans are viewed as having less risk, lenders charge a lower interest rate than they charge for unsecured loans.”, “standard topic 4: Using Credit-3. People often make a cash payment to the seller of a good—called a down payment—in order to reduce the amount they need to borrow.”