本研究以公立高中三年級學生為對象，評估他們對經濟概念的基本了解與認知層次，並評估所研究的學生個人、教師和學校等變項是否能解釋部分經濟知識分數的變異情形。本研究採用二階段抽樣，首先依東、北、中、南地區比例分配隨機抽取16所公立高中。再採叢集取樣32班，有效樣本共計1373名學生。本研究使用之經濟知識評量工具為經濟知識測驗（the Test of Economic Literacy TEL），每一試題皆依內容和認知層次分類。此外，在學生和教師問卷中亦包含部分學生相關背景資料的問題，以瞭解影響學生經濟認知的個人、教師及學校因素。 研究結果有以下的發現： 一、本研究樣本的經濟知識測驗平均分數為26.18（滿分為46分），而標準差為6.12。 二、在四項經濟內容類目中，臺灣地區高中三年級學生答對百分比最高的是「基本」經濟概念，其次為「個體」和「總體」的經濟學概念，最差的則為「國際」經濟學概念。 三、在五個認知層次中，學生答對百分比最高的是「知識」層次，其次為「應用」，再依次為「理解」、「分析」層次，表現最差的則為「評鑑」層次。 四、臺灣和美國高中生在經濟知識平均分數和四項內容類目及五個認知層次的平均達對百分比皆呈顯著差異，而臺灣學生在各方面表現均較美國學生為佳。 五、臺灣高三學生的經濟知識測驗平均分數顯著低於英國修習過經濟學的十二年級學生。 六、臺灣高三學生的經濟知識測驗平均分數略低於韓國修習過經濟學的十二年級學生。 七、逐步多元迴歸分析顯示，有五項變項可解釋臺灣高中生經濟知識測驗分數的變異情形。其中最佳的預測變項是「學期成績」，其他與之共同解釋經濟知識分數的顯著預測變項為：社區類型、學生性別、學校規模和學校類型。

How economic literacy, the goal of economic education, is defined has implication for its relationship tp citizenship. There is growing consensus about economic literacy. All suggest that there is some body of economic content that students must learn. And students must learn how to apply this body of knowledge to make reasoned decisions or judgements. They emphasize that economic education will lead to more responsible citizenship and effective participation. Recongnizing the value of teaching economics to students, Taiwanese high schools have provided a mandated course in economics since 1986. The two required civics courses with large amount of economics are ninth grade civics and eleventh grade civics. Students, however are the ultimate consumers of the achievement outcome of students' economic learning. Therefore, the purposes of this study were to assess basic understanding of economic concopts and cognitive levels of senior high school students in Taiwan, and to assess whether selected student, teacher, and school characteristics could be used to explain a portion of the variance associated with the scores on economic knowledge. Two-stage sampling procedures were used in selecting the sample. A sample of sixteen senior high schools were contracted. A total of 32 twelfth grade classes with 1373 students were utilized as the sample in this study. The economic literacy status of the students' knowledge was measured by using the Test of Econimic Literacy (TEL). And two information questionnaire were used to collect demographic and related data. This study drew the following conclusions: 1. The mean of the Taiwan Version Test of Economic Literacy (TVTEL) of the Sample was 26.18 with a standard deviation of 6.12. 2. Of the four economic content categories, students correctly answered the highest percentage of questions in the area of “fundmental” economic concepts, followed by “Microeconomic”, “Macroeconomic”, and “International” concepts. 3. Of the Five cognitive levels students had the greatest percentage of correctresponses to question at the “Knowledge” level, followed by “Application”, “Comprehension” and “Analysis” level, “Evaluation” is the level of the weakest performance by students. 4. Data analysis revealed significant differences in the mean economic knowledge scores as well as the average percentage of correct responses from the four content categories and the five cognitive levels of the test items between senior high school students in Taiwan and in the United States consistently favoring Tawian students. 5. Taiwanese twelfth graders mean score significantly lower on the Test of Economic Literacy than do United Kingdom twelfth graders with economics instruction. 6. Taiwanese twelfth graders mean scores a little less well on the Test of Economic Literacy than do Korean twelfth graders with economics instruction. 7. The stepwise multiple regression procedure revealed five characteristics that were significant in explaining a portion of variance in the knowledge scores of the resondents. The best predictor is the students' “overall GPA”. The other significant predictors in combination with student's GPA are: type of community, students' gender, school size, type of school.