本研究旨在了解我國小學生的金錢概念、態度、與消費技能的發展情形，並探討影響小學生金錢概念、態度、與消費技能發展的可能因素。抽選2404位來自臺北市、臺北縣、高雄市、及高雄縣的國民小學一至六年級學生為樣本。透過小學生金錢概念、態度、與消費技能問卷進行調查，顯示：錢幣的認識已於小學階段完成；金錢概念與消費技能會隨年級增長而增進；大部分的小學生認為錄錢並非至高無上，不用「向錢看」；城鄉、年級、排行、家庭型態、壓歲錢處理，與有無節用錢等因素會影響小學生的金錢概念與消費技能發展。本研究亦發現：年級是小學生不同態度取向的共同影響因素；居住於城市、高年級、排行老五以上、生活於小家庭、有處理金錢經驗，如把壓歲錢存郵局或銀行、及有零用錢的學童等，其金錢概念與金錢消費技能的得分較高，對錢的價值觀亦較持正向看法。

　　　　　The purposes of this study were to examine the elementary school children's development of monetary concepts, monetary attitudes, and monetary skills. By questionnaire interview, there were 2404 children from Taipei and KaoHsiung participated in this study. The results, analyzed by using SPSS10.0, indicated that children's monetary concept and monetary skill development was continuous. The older the children, the better the monetary concepts and monetary skills. The recognition of money and the ability of money paying were almost completed during the childhood. The development of monetary attitudes was optimistic. Most children showed positive views on money. They thought that money wasn't evil, people needed to earn money honestly and used money wisely. Urban/country, grade, sex, birth order, family style, experience of money using were the important factors to influence children's development of monetary concepts, attitudes, and skills. Children coming from urban, fifth or sixth grade, girl, over the fifth birth order, nucleus family, having allowance, and using money by themselves, presented the better scores in the monetary questionnaires.