关键词: 价值观, 财经价值观, 物质主义, 金钱态度, 财经价值观结构

Abstract: Financial values can be defined as a set of values by which individuals perceive, evaluate, and choose individual financial activities, such as wealth acquisition and wealth utilization. There exist two approaches in the extant literature: Research at the macro level has treated financial values as a factor of the general value system, while studies at the micro level have directly investigated a specific factor of financial values, such as materialism and money attitude. Unlike these previous studies at the macro and micro levels, we propose that it is necessary to explore the concept and construct of financial values at the meso level. In the current article, we reviewed the research advances on financial values at multiple levels, after which we defined the concept of financial values based on practical and theoretical analyses. Finally, we used content-construction approach to propose the construct of financial values, consisting of financial planning values, wealth values, and financial ethics values.

Key words: values, financial values, materialism, money attitude, construct of financial values