高中教師理財態度、理財行為與理財滿意度路徑關係的探討

The Path Analysis of Financial Attitudes, Financial Behavior and Financial Satisfaction of high school teachers

本文研究目的乃在驗證個人的理財態度與理財行為是否影響其理財滿意度，為了能夠瞭解從事理財者的行為與態度之關係，須有一套系統化的理論架構。本研究依據Shim、Xiao、Barber和Lyons（2009）設計的理財福祉模型，建構一套屬於高中教師的理財態度、理財行為與理財滿意度三者關係的模型，以問卷調查法收集資料。本研究先以性別、教育程度、修習理財課程多寡與城鄉差異等背景因素分析對理財態度、理財行為與理財滿意度的影響。接著利用SEM方法，高中教師的理財滿意度確實如Shim等人（2009）的主張，理財態度與理財行為對理財滿意度具有直接與間接影響力，研究結果發現理財態度四個觀察指標，以「安全性」與「自律性」二個觀察變數較佳；理財行為的觀察指標，以「財務規劃」、「儲蓄投資」、「收支平衡」與「信用借貸」較佳。相對地高中教師在「保險與風險」變數的效果量不大，可見理財態度與理財行為的表現呈現出對稱性。於路徑關係上，理財態度對理財行為具有直接正向效果，理財態度對理財行為標準化係數高達82％；理財行為對理財滿意度亦具有直接正向效果，其標準化係數高達58％，而理財態度對理財滿意度的影響力是透過理財行為的實踐，其間接效果近48％。

In order to find whether financial satisfaction is affected by an individual’s financial attitude and his/her financial behavior, a theoretical framework is needed for the financial practitioners to better understand the relationship between the behavior and attitudes of those engaged in financial management. This study used the conceptual model of financial well-being developed by Shim, Xiao, Barber and Lyons (2009) to construct a three-way relational model including the financial attitudes, financial behavior, and financial satisfaction of senior high school teachers. Utilizing SEM method, the results of this study revealed that for the senior high school teachers out of four observational indices for financial attitudes, the variables of “safety” and “autonomy” were significant; for financial behavior, the variables of “financial planning”, “saving and investment”, “break-even” and “credit and debt” were significant. On the other hand, the effectiveness of the “insurance and risk” variable was not significant indicating a symmetrical relation between financial attitudes and financial behavior. According to path analysis, financial attitudes have a direct and positive effect on financial behavior, with 82% standardized significant coefficient. Financial behavior also has a direct and positive effect on satisfaction with financial management, with a standardized effect reaching 58%. Furthermore, the impact of financial attitudes on financial satisfaction was achieved through the practice of financial behavior, with a standardized effect of 48%. Financial satisfaction behavior bears the most direct impact on with financial management.