階段教育部正著手進行「技職體系課程一貫化」的改革工程，教育部為落實職業學校之務實致用之課程發展，已於94年底起即著手研究並規劃符合國內產企業發展需求且有助於提升職校學生競爭力之課程，擬於96學年度完成新課程草案，預計自98學年度起實施。預計將於高職商業與管理群課程綱要中校訂科目增列一門「投資理財概要」，教導學生使用正確投資理財概念解決日常生活裡所遇到的財經問題，樹立正確的消費觀和金錢觀。 本研究之主要研究目的在調查任教高職商業類科之教師，投資理財認知現況如何，以及98課綱中所規劃「投資理財概要」課程之教材教法上應有的專業能力需求。本研究同時以問卷調查進行，並使用模糊德菲法篩選最適之教師財金專業能力評估項目。研究結果提出財金專業能力三大構面分別為（1）基本能力；（2）教學專業能力；（3）財金知識專業能力，共13項評估項目。研究結果盼能提供國內高職各校參考，以強化教師的教學競爭力與提升財務金融知識，進一步做為師資培育、在職進修以及學校聘任「投資理財概要」課程或相關課程教師之基礎能力衡量參考。

Recently, Ministry of Education is setting about the reform project – Coherent curriculum of technological and vocational education system. In order to implement the development of curriculum with practically of the vocational school, Ministry of Education has draw up the curriculum of competitiveness to accord with enterprise's demand promptly since 2005. New curriculums draft will be finished in 2007 and implement in 2008. Then, it will decide to add a new course named “Introduction to Investments” in the business and management curriculum outline of vocation high school. This course will teach students using the correct finance knowledge to solve the financial and economics problems, and establish the correct consumption view and money value. The main purpose of this study is to investigate commercial high school teachers’ financial competency in Taiwan, as well as to discuss the levels of affecting financial competence for those teachers. Incorporating with literature review and questionnaire research methods, we also use the Fuzzy-Delphi method to analyze the appropriation of the questionnaire’s data and identifying the mechanism of selecting evaluation items. Results indicate that three most frames, including 13 items, need to be considered for financial competency of the teachers in teaching “Introduction to Investments”. The research is valuable for references, especially for commercial high school teachers, teacher education in university, in-service training program and educational administration.