經濟教育是現代公民養成教育中重要的一環，其目的不僅是教導學生熟悉各種經濟概念而已，還要使學生學會思考、分析、判斷以及做決策的原則。 國民小學是我國義務教育的起點，對於學生的日後學習有相當大的影響，此時若能實施適當的經濟教育，將為學生更高階段的學習奠定良好的基礎。而多年來不少實證研究證明小學生己有學習經濟概念的能力，我國的教育決策者也理解到經濟教育在小學紮根的重要性，自民國78年起現行國民小學的社會科課程中，即增強了許多國民生活必需的經濟教材。學生是此統一教材的最終消費者，因此教材的良窳可由學生的學習成效，來做為最佳的判斷。緣此，本研究擬以公立國小高年級學生為對象，採用問卷調查法評估他們對經濟概念的基本瞭解與認知層次，並評估所研究的學生個人、家庭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樣17所公立國民小學。再採叢集取樣34班，有效樣本共1232名學生。本研究使用之經濟知識評量工具為基本經濟學測驗(Basic Economics Test，BET)，每一試題皆依內容和認知層次分類。此外，亦蒐集學生相關背景資料，以瞭解影響學生經濟知識認知的個人、家庭及學校因素。 研究結果有以下的發現： 一、本研究樣本的基本經濟學測驗平均分數為15.71，而標準差為4.03。 二、在四項經濟內容類目中，臺灣地區國小高年級學生答對百分比最高的是「總體」經濟概念，其次為「基本」和「個體」的經濟學概念，最差的則為「國際」經濟學概念。 三、在三個認知層次中，學生答對百分比最高的是「知識」層次，其次為「理解」層次，表現最差的則為「應用」層次。 四、臺灣和美國國小學生在經濟知識平均分數和四項內容類目及三個認知層次的平均答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差。 五、逐步多元回歸分析顯示，有八項變項可解釋臺灣國小高年級學生基本經濟學測驗分數的變異情形。其中最佳預測變項為「智育成績」，其他共同解釋基本經濟學測驗分數的顯著預測變項為：就讀年級、性別、智力測驗成績、閱讀書報情形、收看（聽）新聞報導情形、國內旅遊情形、家庭經濟情況。

　　　　　Essential elements of economic education for citizenships are not only some body of economic content that students must learn, but also students must learn how to apply that knowledge to make reasoned decisions or judgements. It is important to incorporate economics at the elementary school level, which is the beginning stage of compulsory education in Taiwan.. And Research Spanning more than two decades has provided abundant evidence that elementary school students are capable of learning economic concepts. Recognizing the value of teaching economics to students, Taiwanese elementary schools have strengthen economics content within social studies curriculum since 1989. Students, however are the ultimate consumers of the standardized curriculum materials and the quality of its best judged by the achievement outcome of students' economic learning. Therefore, this study will utilize the survey method to collect data regarding economic concepts and cognitive levels of fifth and sixth grade elementary school students in Taiwan. And to assess whether selectered student, family, 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 seventeen elementary school were contacted. A total of 34 fifth and sixth grade classes with 1232 students were utilized as the sample in this study. The economic literacy status of the students' knowledge was measured by using the Basic Economic Test (BET). And two information questionnaire were used to collect demographic and related data. This study drew the following conclusions: 1.The mean for the Taiwan Version Basic Economic Test of the samples was 15.71 with a standard deviation of 4.03. 2.Of the four economic content categories, students correctly answered the highest percentage of questions in the area of "Macroeconomic" concepts, followed by "fundamental", "Microeconomic" and "International" concepts. 3.Of the three cognitive levels students had the greatest percentage of correct responses to question at the "knowledge" level, followed by "comprehension" level, "Application" 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 three cognitive levels of the test items between elementary school students in Taiwan and in the United States consistently favoring American students. 5.The stepwise multiple regression procedure revealed eight characteristics that were significant in explaining a portion of variance in the knowledge scores of the respondents. The best predictor is the students' "Overall GPA". The other significant predictors in combination with student's GAP (Grade Point Average) are : grade level, students' gender, intelligence test score, reading status, expose to Mass Media, domestic travel status, family income status.