本研究採用知識結構的觀點，來探討國防主計人員的判斷正確性與判斷穩定性。整篇 研究係由兩個研究構成，並配合國防主財人員的專業培養歷程，對各組受測者進行測試。 研究中以專家小組的判斷結果作爲判斷正確性的替代變項；結果發現⑴不同經驗程度的受 測者，其判斷線索使用的相對權重並不相同；而工作歷程中所取得的程序性知識與判斷正 確性確有相當性的關連；⑵宣告性的知識與專業判斷的穩定性有相當密切的關連；及⑶專 業人員可能會受到個人經驗背景的不同，致使其知識歸納過程中可能會出現較大的變異， 並影響整體的判斷定性。研究中亦提出強化專業人員知識結構的發展策略，以作爲實務上 專業能力發展歷程的參考依據。

This research adopt knowledge structure perspectives to explore the judgment accuracy and judgment stability of Defense Financial Officers [DFO]. Study were constructed through two experiments. By using expert group judgment as the proxy for accuracy criteria, different groups of sample were carefully selected in according to developing stages of profession. Data analyzing and statistical results demonstrate that, first, working experience will affect knowledge structure, and hence makes judgment cuest strcture and judgment accuracy different; and second, declarative knowledge is positive related with judgment stability. Finally, working experience variation within DFO have negative impact in establishing generalized knowledge base, and hence might deteriorate group judgment stability. We also provide a strategy as guidance for expertise development.