近年來，國小教師面臨教育改革及退休制度的改變，國小教師薪資即將在2012年開始課徵所得稅。然物價持續上漲，銀行定期存款利率卻長期維持低檔，實質薪資所得下降。因此，教師理財的必要性越來越受到重視。本研究主要採用問卷調查法，以臺北地區與嘉義地區國小教師為研究對象，分析臺北地區與嘉義地區國小教師的理財認知與理財行為現況，並進一步探討在不同背景變數下對國小教師是否會影響其理財認知與理財行為。 研究結果發現，臺北地區與嘉義地區國小教師的理財認知與理財行為差異不大。臺北地區與嘉義地區國小教師的理財認知趨於正向，教師都了解理財的重要性，但有部分教師理財興趣不高，甚至從未有過投資經驗。另外，不同性別、年齡、婚姻狀況、撫養人數、月收入、月儲蓄與投資經驗之國小教師皆對理財認知與理財行為有顯著影響，不同學歷對理財認知與理財行為沒有顯著影響。 In recent years, teachers in elementary schools are facing the change of the retirement system and education reforms. Teachers’ salaries will soon be taxed by the government starting in 2012. However, the inflation becomes upward seriously, and the deposit interest rates are being lowered and lowered recently. Therefore, the importance of the teachers’ financial planning has been emphasized. Using questionnaire survey from the elementary school teachers in Taipei area and Chiayi area as the subjects, the study hopes to gain and analysis their financial perception, and financial behaviors. Furthermore, the study explores whether the elementary school teachers from the different background variables would have significant effects on their financial perception and financial behavior. The results suggest that there are no significant differences in the financial perception and financial behavior among the elementary school teachers in Taipei area and Chiayi area. The study indicates that there is a positive view from in these teachers’ financial perception. Most teachers understand the importance of financial controlling, however, part of them show less interest in financial planning, and even never have investment experiences. In addition, from the different background variables such as different gender, age, marital status, number of children, monthly income, monthly savings and investment experiences have significant effects on their financial perception and financial behavior. The teachers with different degrees have no significant effects on their financial perception and financial behavior.
