臺灣社會變遷下幼兒理財課程之創構：集英國、澳洲、美國、日本四國理財教育之經驗

Construction of Early Childhood Financial Education Curriculum in the Context of Social Transformation in Taiwan: A Comparative Study of Financial Education Experiences From the United Kingdom, Australia, the United States, and Japan

臺灣自2020年後經濟成長快速，社會快速變遷下金融商品的複雜化牽動著消費者使用貨幣與理財習慣的改變。然而國人對於理財素養的缺乏，除了導致個人財務的損失外，亦無法推動整體的社會經濟。近年各國紛紛關注國人的理財素養，不僅是教導成年人理財觀念，更體認理財教育從小教育的重要性，尤其是美國、歐盟與日本，這些國家將理財作為一項重要的教育內容。本文目的係探討英國、澳洲、美國、日本四國對於年輕兒童（學齡前至小學四年級）的理財教育課程與理財知識，以文獻分析方式歸納各國理財課程，研擬幼兒三至六歲理財課程大綱與目標，並提出符合臺灣文化之幼兒理財課程重點教育內容，提供未來幼教領域推動理財教育之參考。歸納四國理財教育結果，臺灣幼兒理財教育可推行的課程主題為：（一）認識金錢、（二）購物與消費、（三）儲蓄與管理、（四）認識風險，此理財教育四大主題可作為融入幼兒園教學之主題課程的架構。

Taiwan has experienced rapid economic growth since 2020, sparking increased interest in financial management among the youth. Simultaneously, societal changes and the complexity of financial products have altered consumer habits. The lack of financial literacy not only results in personal losses but also hampers overall socioeconomic progress. Financial literacy involves both knowledge and the ability to make sound financial decisions. The transmission of financial knowledge across generations further disadvantages children with lower educational and socioeconomic status. To address this issue, early financial education is crucial. Preschoolers have the capacity to grasp financial concepts, making it essential to establish a foundational understanding of currency, consumption, savings, and investment. Many countries, including the US, EU, and Japan, recognize the importance of early financial education. This study explores financial education programs in the UK, Australia, the US, and Japan for young children (preschool to fourth grade). Its aim is to develop a concise curriculum outline for three to six-year-olds in Taiwan, taking into account cultural nuances. The proposed content can guide future efforts in promoting financial education in early childhood education.