文化上的差異將會影響人們對金錢的看法，所以，本篇文章的主要目的是探
討Yamauchi & Templer’s 所發展的金錢態度量表(MAS)之中譯版以台灣368 私
立大學學生為樣本時，是否符合建構效度及信度。其次，了解台灣私立大學生之
金錢態度現況，更進而分析不同人口統計變數在金錢態度上的差異。結果顯示，
以台灣私立大學生為樣本時，金錢態度的四個因子均符合收斂、區別及建構效
度，此因子結構與國外一致。並且發現台灣私立大學生之金錢態度傾向謹慎的做
好財務規劃，但是對金錢亦感到焦慮不安。此外，對於不同性別、居住地、就讀
科系、每月支配金額與家庭社經指數五項人口統計變數其金錢態度達顯著差異。

The cultural background affects the symbolic meaning of money. So, The
major purpose of the study was to test the construct validity and reliability of a Chinese-language version of Yamauchi and Templer’s Money Attitude Scale (MAS) on a sample of 368 Taiwan’s private university students. The second purpose of the study was to investigate the money attitude toward Taiwan’s private university student.The third purpose of the study was to study the relationship between demographics and money attitude. The results show that the four factors of MAS attained convergent, discriminant, and construct validity. And, money attitude of Taiwan’s private university student tend careful to plan theirs finance and they still feel anxiety for money. Furthermore, most of the demographic characteristics and economic socialization factors were found be statistically significant differences on money attitude. Thus, gender, living place, major, spend money each month, and economic socialization status.