本研究旨在探討國中理財教育課程發展，研究目的有四:(1)探討國中理財教育課程發展的意義與內涵。(2)探討國中生理財素養能力指標轉化為理財教育課程模式。(3)探討國中理財教育課程發展行動方案，包括課程與教學設計、課程實施，以及學生學習評鑑與課程評鑑等行動方案。(4)探討國中理財教育課程發展行動方案的實施歷程與結果。 本論文採用行動研究法並以問卷蒐集資料，以南投縣某國中之三年級兩班54位學生為研究樣本。依據學生之「理財觀念與規劃」和「儲蓄與投資」前後測成績，用T檢定來分析比較兩班學生理財行為變化。從學生滿意度問卷填答狀況來統計分析學生之學習成效與進行回饋修正理財課程行動方案。本研究結論如下： 一、在「探討國中理財教育課程發展的意義與內涵」方面，經文獻探討和教師會議後選擇「理財觀念與規劃」和「儲蓄與投資」兩單元。 二、在「探討國中生理財素養能力指標轉化為理財教育課程模式」方面，從「理財觀念與規劃」和「儲蓄與投資」兩單元分別發展出各三個國中理財素養能力指標。 三、在「探討國中理財教育課程發展行動方案」方面，將課程發展成包括知識、技能和情意的教學策略、學習成效與滿意度評鑑回饋檢討等行動方案。 四、在「探討國中理財教育課程發展行動方案的實施歷程與結果」方面: (1)本研究兩單元發展行動方案，分別在個別班級內有學習成效且學生滿意度高。 (2)｢理財觀念與規劃｣的先備知能男性優於女性，但學習成效在性別間無顯著差異。 (3)｢儲蓄與投資｣的先備知能女性優於男性，且學習成效在性別間有顯著差異，尤其學生對本單元採桌遊教學策略滿意度高於前一單元。 (4)總體學習成效在班級間及性別間無顯著差異。

The business plan is to establish a company organization in providing financial education training service to aged people to assist them in preparing their retirement (for pre-retired group), or improve the quality of the retirement life (for retired group). The main business scope is to develop a series of training courses with subjects from basic financial management concepts to advance topics, and introduce consultancy services (basic and premium) to customer. Besides that, regular forum and premium forum will be applied to as a tool to communicate with target audience. A SWOT analysis has been conducted to identify the macro and micro environment opportunities and constraints then. Base on the findings, a market research by performing 3-step screening process is carried with 3 parameters: demographic, education level, and geographic. The result shows that the pre-aged (55~64) group lives in Taipei city and New Taipei City is the most potential target market segment. Following the outcome of market research, a marketing mix in responding to the characteristics of the potential market is planned accordingly. Among items within the marketing mix, strategic alliances formed with financial institutes, mass medium, and other financial knowledge training centers are prioritized to be higher rankings due to the effectiveness and efficiency of resource leverage. A sensitivity analysis of financial plan by setting up three models of scenarios (pessimistic, expected, and optimistic) is performed next to determine the feasibility study of the financial outcome and break-even periods. To conclude the business plan, four requirements need to be achieved to reach the success:  More outside fund need to be introduced at start-up  Pay-off time of investments need to be shortened  Operation cost need to be minimized  Differentiation of services need to be created