The aim of this thesis is to investigate if the use of accounting teaching strategies promote junior high school students¡¦ perception of finances,self-regulation and positive thinking. The researcher chooses two classes, 76 eighth graders in a junior high school in Kaohsiung city ,as an experimental group to conduct the treatment by the method of spot sampling. In the treatment, students are asked to record how they spend their pocket money and they also take course named¡¥Be A Happy Money Manager¡¦. Then, the researcher also chooses two classes,inclusive of 77 eighth graders in the same school as a baseline group. The baseline group only takes the course named¡¥Be A Happy Money Manager¡¦ , not recording their spending. Besides, two other classes which include 78 eighth graders in the same school are selected as the control group.The group neither takes a course nor makes any records of their spending. The experiment contains eight-week recording of spending,one-week accounting analyzing teaching,and one-week ¡¥Be A Happy Money Manager¡¦course. Before and after the experiments,all of the participants are asked to fill out a questionnaire designed by the researcher.The questionnaire named¡¨Junior High School Students¡¦Perception of Finances,Self-regulation and Positive Thinking Questionnaire¡¨aims to realize the participants¡¦ transformation in the perception ofFinances,self-regulation and positive thinking. Additionally, six participants under this treatment are interviewed by the researcher to prove the cosequence. First, the researcher adoptes data analysis methods inclusive of descriptive statistics, independent-samples t test,one-way ANOVA to distinguish the discrepancy of different participants¡¦ performance of perception of finances, self-regulation and positive thinking. Second,the ANCOVA is used after the treatment to test the diffenences among experimental group,baseline group and control group. Finally, subjects of the content is used to analyze the six participants in the experimental group,which attempts to evidence the students¡¦ transformation in the perception of finances,self-regulation and positive thinking . The findings from the study are summarized as follows: (1) Financial perceptions of participants from diffenent kinds of backgrounds or having different money experiences existed statistically significant differenences. (2)There is a low to medium statistically significant positive relation between money attitude and comsuption behavior. Financial perceptions of participants are statistically significant relative with self-regulation and positive thinking. (3)After this treatment, there is statistically significant improvement of the participants in the experimental group.As to money attitude, participants in the experimental group do not regard money as the symbol of success but they would like to seek better services by paying more money . (4)In the aspect of the confidence of positive thinking, there is statistically significant advance of the participants in the experimental group.