個人理財規劃風險態度之研究－以桃園市國小教師為例

台灣這幾十年來，層出不窮的金融事件發生，造成社會的動盪不安。因此，從兒童時期就要建立正確的理財知識及觀念，是這幾年台灣的教育單位非常重視的教育議題。而國小教師是位於教育兒童的最前線，他們的理財觀念如何，是值得探討了解的。「展望理論」( Prospect Theory ) 是一個行為經濟學的理論，由Kahneman and Tversky(1979)所提出，對傳統的預期效用理論加以指證及批判。他們發現每個人基於財富初始點的不同，對於風險會有不同的態度。當獲利時，人們不願冒風險，而在面臨損失時，卻成了冒險家。並且提出確定效果、反射效果和分離效果。本研究是以桃園市國小教師為問卷調查對象，驗證其投資理財的風險態度是否符合「展望理論」，並進一步分析影響投資理財風險態度之重要因子。研究結果發現國小教師的理財規劃風險態度部分符合展望理論。另外，本樣本統計結果指出國小教師具有理財教育背景者的比率不到25％。故提昇教師的理財相關知識是理財教育上值得努力的方向。

關鍵字

展望理論；理財規劃；風險態度

並列摘要

In recent years, there have been so many important financial events which caused social unrest in Taiwan. Therefore, it is important to educate people with the ability to use knowledge and skills to make effective and informed money management decisions. The Ministry of Education believes that the process of educating children in financial capability should begin in their primary school years. The primary school teachers are in the forefront of educating children, therefore, their financial management concepts is worth of investigation. The main purpose of this study is to investigate the financial planning concepts of primary school teachers. The study was based on the Prospect Theory. Prospect Theory, which was developed by Kahneman and Tversky (1979), is one of the most often quoted and best-documented phenomena in behavioral economics. The theory states that people have an tendency to be less willing to gamble with profits than with losses. In order to verify the risk attitude of personal financial planning of the primary school teachers in Taoyuan City, a questionnaire survey was conducted. Questionnaire results indicated that the risk attitude of primary school teachers was partially consistent with Prospect Theory. In addition, the sample statistics pointed out that less than 25％ of primary school teachers have received financial education. So, how to improve the teachers’ knowledge of financial planning will be an important issue in the future.