本研究主要目的是在比較我國與美國高中的理財教 育。全文先介紹兩國理財教育的背景脈络，繼以課程綱要、 教材内容闡述兩國的高中理財教育課程内涵。美國部份是 選自「個人理財素養聯盟」（Jump$tart Coalition for Personal Financial Literacy)所公佈的課程綱要以及 Financial Fitness for Life —書。而臺灣部份是挑選中華民國財金智慧推廣協 會制定的課程綱要與行政院金管會發行的《個人理財高中 篇》教材。比較結果如下：一、課綱主轴大抵相同，教材 同樣重視學生練習與思辨；二、美國的課程綱要細目更爲 詳盡，其教材内容循序漸進、較豐富且更具實用性；三、臺灣課程綱要細目中較少論及經濟學分析方法。而對臺灣 理財教育課程的啓發有三：一、必須重新定位課程，可行 性與教學策略的研究必需雙管齊下；二、，應該設計現實 社會可能會面對的金融案例，補足教材的實用性與適切 性；三、必須規劃加強專業師資的培訓，彌補現行師資不 足。

The main purpose of this study is to compare the financial education of senior high schools in the U.S. with that in Taiwan. By comparing the curriculum standard and the teaching materials, we arrived in the following conclusion: 1, The course spindles are basically the same; 2, The curriculum outlines in the United States are more detailed; 3,The standard breakdown in Taiwan rarely mentioned about the economic analysis; 4, The two financial education materials are both emphasized on offering students lots of practice and speculation; 5, The teaching materials in the United States are more practical; 6. The teaching materials of the U.S. financial education are organized more logically and full of variety. As a result, we suggest that Taiwan's financial education curriculum be rethought and set. The current program status is unclear and poorly implemented. Further, the lack of practicality and relevance made the teaching materials less attractive, so they should be designed to be more useful to students; finally, professional teacher training should be enforced.