為確定個人理財課程符合國軍人員之需求，本研究應用行銷學中「產品三層次」的架構，調查國軍人員對理財課程屬性與方案之偏好。本研究先分析與整理理財課程之屬性與方案內容，再加上偏好量尺，發展成結構式問卷，並有效訪問267位國軍人員。調查所得資料以統計軟體分析，結果顯示：1.在產品利益方面:平均而言，國軍人員對所列的全部理財課程利益都有需要，其中最需要「儲蓄規劃」、其次為「投資知識與技能」、「購屋基金規劃」等。2.在產品形式方面：國軍人員平均最喜愛的「教學法」是「個案研討教學法」；最喜愛的「師資」是來自「金融界」的教師。3.在產品光環方面：國軍人員平均最喜愛「個人財務有特殊狀況者能夠輔導追蹤」。本研究也分析偏好因人而異的情形，發現「性別」、「婚姻」、「年齡」、「學歷」、「服務年資」等個人特質，與理財課程屬性偏好程度存在關聯。參考調查結果，本研究對國軍人員理財課程的內容、作法與後續研究提出建議。

To make sure that personal finance course fits the needs of the military personnel, the study applies the marketing concept of ‘three-levels of product’ to investigate the military personnel’s preference for the attributes of the personal finance course. Firstly, the attributes and alternatives of the finance course were analyzed and classified. Scales of preference were then added to those attributes and alternatives to form the questionnaire. 267 effective questionnaires were collected. The results indicate that (1) ’planning for saving’ is found as the most needed product benefit, and in sequence, it follows ‘knowledge and skill for investment’, ‘planning for housing fund’. All product benefits are rated as needed. (2) The most preferred product forms are found to be ‘case study’ of teaching method, teacher from ‘financial sector’. (3) The most preferred product halo is found to be ‘the follow-up counseling for personal financial problem’. Differences of preference were found between different sex, marriage, age, education, and tenure of service. The results have implications for planning and research.