本研究就美國Jump$tart聯盟與經濟教育協會兩大組織所發展的理財課程綱要進行內容比較。兩大理財課程綱要涵蓋了美國財政部所規劃的五項核心能力指標，重視解決問題的知識和能力，其安排符合學生認知發展。本研究利用Bereday提出的四個步驟，由課程綱要解析與課程綱要比較兩大部分進行分析，包括主題、整體設計、特性等內容。Jump$tart聯盟課程綱要是由學生生活經驗著手，經濟教育協會課程綱要則是由經濟學理著手。Jump$tart聯盟課程綱要每一主題有整體核心能力指標與課程標準要素，課程綱要結構完整；經濟教育協會課程綱要特色是每個能力指標均區分成知識與實作兩部分，學生能由知識說明學習到正確理財行為應有的思路，另外有使用決策的技巧項目，訓練學生採取與生活有關的理財行動。有鑑於國外積極推動理財教育，建議國內及早規劃理財課程綱要、訂定教學策略和評量方法工作，提供教師理財理論與實務課程。透過理財教育，國家能夠養成有見識的消費者、高生產力的勞動者與負責任的公民。

This paper aims to compare the difference of financial curriculum guidelines between Jump$tart coalition and Council on Economic Education (CEE) in USA. These two financial guidelines comprehend the five core competencies that the department of treasury has planned, emphasizing financial knowledge and ability of solving problems, being consistent with students’ cognitive development. This paper utilize Bereday’s four-step method of comparative analysis to analyze and compare these two guidelines, including topics, overall program design and features, etc. Jump$tart’s guideline is designed based on the student life experience, while CEE’s on economic reasoning. Each topic has its overall competency and standard in Jump$tart’s guideline. In CEE’s guideline every benchmark has its own knowledge and implementations parts, so that students can learn the rationale of financial behavior from those parts. Moreover, “decision-making skills” element has been used to train students to take life-related action, so they can evaluate the relating results. Since many countries have actively promote financial education, this paper suggests we should undertake financial curriculum guideline earlier, preparing teaching strategies and assessing methods, providing financial courses for teachers. Through financial education, countries can have well educated consumers, highly productive workers and responsible citizens.