关键词: 财经价值观, 理财价值观, 财富价值观, 财经伦理观, 测验

Abstract: Financial values are important indicators with dynamic and guiding functions in the triarchic structure of financial literacy (together with financial knowledge and financial capacity), but up to now their importance has not been recognized and there has not been a set of standardized financial values measurement tools. Based on literature analysis, expert interview, investigation of financial activities and theoretical construction, this study proposed that financial values are a system consisting of financial management values, wealth values and financial ethics, and developed corresponding three tests. After several rounds of measurement and revision, the formal versions of the three tests were developed. Finally, the structure of each test was determined. Concretely, the test of financial management values includes three factors of cognition, positive emotion and negative emotion toward financial management activities. The test of wealth values involves comparison of money and wealth with three factors named personal value, social value and transcendent value. The test of financial ethics includes three factors such as selfother ethics, selfgroup ethics and selfnation ethics. All the three tests have good reliability and validity indexes, which together constitute the Financial Value Tests for Chinese citizens.

Key words: financial values, financial management values, wealth values, financial ethics, test