本研究旨在以Fink（2003）所提有意義學習經驗模式中之「人本向度」、「關 注」和「學習如何學」等三個構面為架構，編製適合高中生使用之「金融素養態度 量表」。本研究樣本數共6,696，包括以便利取樣方式抽取全國高中職的四個樣 本，有效樣本數分別為616、584、397、5,049 份，以及教學實驗參與者的58 名高 中學生，並據此資料進行項目分析與信、效度的考驗。結果顯示：(1)以第一個樣 本進行項目分析，從60 題預試題目中篩選出22 題，並以探索性因素分析萃取出3 個層面，其題目品質良好且符合當初命題的架構；(2)以後續調查樣本進行驗證性 因素分析，根據結果刪除3 題信度過低的題目，並以此19 題進行全國性的施測； 全國性施測的整體適配量良好，內在結構組合信度皆大於0.9，平均抽取變異量介 於0.57～0.64，顯示資料與理論模式適配，且跨樣本的因素結構穩定；(4)教學實驗 結果顯示，實驗組的金融素養態度高於對照組。綜合以上結果，本量表具有可接受 之信、效度，可提供未來測量高中生金融素養態度之用。

The purpose of this study is to develop a Financial Attitude Inventory (FAI) suitable for high school students. FAI consist 22 items divided to 3 subscales: human dimension, caring, and learning how to learn (Fink, 2003). 6,696 high school students complete the examination of reliability and validity with item analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and group difference discriminate. The main results revealed that (a) 22 items were selected from 60 items with item analysis and EFA (N = 616). There were three factor extracted by EFA, which consist with the theoretical structure; (b) two CFA was applied in order to evaluate the fit of the proposed model and the data collected in different times and sample (N = 584, 397, 5,049). The results indicated that the theoretical model fit the observed data both well. And composite reliability and extracted variance analysis also reported well internal structure of Financial Attitude Scale; (c) with the measurement of FAI, students participated in financial course scored (N=22) significant higher than students did not received any particular financial course (N = 36). In conclusion, the reliability and validity of FAI was found considerably satisfactory, could effectively measure the financial attitude of high school students.