國中教師乃是國中理財教育課程的真正實踐者，若能針對國中教師的理財素 養與理財教育認知進行調查，將有助於日後理財教育課程的推動及發展。本研究 採用問卷調查法，對象為新北市的國中教師，獲致有效問卷份634 份。本研究SEM 估計發現： 理財興趣會影響國中教師的理財素養、課程標準暸解度和課程標準重 要性的認知﹔而國中教師修習理財課程與理財實務經驗對其課程標準暸解度有直 接影響，對課程標準重要性的認知有間接影響﹔教師的理財素養對其課程標準暸 解度有直接效果，但是對課程標準重要性無直接影響。

Junior high school teachers are genuine executors in their school, and exploring the relationship between financial literacy and financial education cognition of junior high school teachers will help to promote and develop financial education programs in the future. This research was conducted through a designed questionnaire, where the target population was junior high school teachers in New Taipei City, and 634 valid samples were obtained. The SEM result indicated that "interests in financial knowledge" had direct significant influence on those teachers' financial literacy, the importance of curriculum criterion of financial education, and knowledge of curriculum criterion of financial education. "Taking financial courses" and "Having practical financial experiences" also had direct significant influence on those teachers' knowledge of the curriculum criterion of financial education, and indirect significant influence on the importance of the curriculum criterion of financial education. Those teachers5 financial literacy had direct significant influence on knowledge of curriculum criterion of financial education, and had no significant influence on the importance of curriculum criterion of financial education.