财经素养是指个体对财经概念和风险的知识与理解，以及在不同的经济情境下应用这类知识与理解有效做出决策的技能、动机和自信心，其目的在于改善个体及社会的经济福祉并促进个体积极地参与经济生活。随着过去几十年间全球金融危机的出现，越来越多的国家开始意识到提升本国青少年财经素养的重要性并制定本国的学校财经教育战略。本研究聚焦于2015年国际学生评估项目（PISA）中的财经素养测试，对其进行数据的二次挖掘。主要目的是探讨国家间学生财经素养表现的个体差异、影响因素及学校财经教育的有效性。 首先，本研究对财经素养测验工具进行结构效度的探索与验证，采用探索性因素分析，结合测试的内容特征将财经素养划分为“货币与交易”、“规划与理财”、“风险与回报”和“金融环境”四个一阶因子，并对结构采用验证性因素分析进行交叉验证。其次，本研究对中国、荷兰和加拿大学生的财经素养表现、性别差异和精熟度分布进行了跨国比较。最后，本研究使用多水平线性模型的方法探讨财经素养的影响因素，对学校财经教育对财经素养的影响，以及其在学生社会经济地位与财经素养成绩之间的调节效应进行了探讨，为学校财经教育是否有效的争论提供证据。 研究表明，该测验的结构效度良好，三个国家之间存在显著的学生财经素养总成绩和维度分数的差异、精熟度分布差异，但三个国家均不存在显著的性别差异。多水平回归模型显示，性别、家庭社会经济地位、财经问题的讨论频率、财经产品的接触频率、数学素养和阅读素养均对学生的财经素养具有显著的预测作用。学校财经教育并没有产生显著的效果，甚至对学生的财经素养表现具有显著的负向预测效果。此外，对于中国学生来说，个人参加的学校财经教育在其家庭社会经济地位和财经素养表现之间存在显著的负向调节效应，这一调节效应在学校水平并不显著，在另外两个国家也并不显著。

Financial literacy refers to the individual's knowledge and understanding of financial concepts and risks, as well as the skills, motivations and self-confidence to apply such knowledge and understanding to make effective decisions in different economic contexts. The aim is to improve the economic well-being of individuals and societies and to promote the active participation of individuals in economic life. With the emergence of the global financial crisis in the past few decades, more and more countries began to realize the importance of improving the financial literacy of their young people and have formulated their own school financial education strategy. This study focuses on a secondary data analysis of financial literacy assessment in the 2015 International Student Assessment Project (PISA). The main purpose is to explore the individual differences in the performance of students' financial literacy among countries, investigate the influencing factors and discuss the effectiveness of school financial education. First, this study explores and verifies the structural validity of the financial literacy test of PISA2015, using exploratory factor analysis. According to the content characteristics of the test, financial literacy is divided into four first-level factors: money and transactions; planning and managing finances; risk and reward; and the financial landscape. The structural validity of the test is cross-verified by confirmatory factor analysis. Secondly, this study focuses a cross-country comparison of the financial literacy performance, gender gap and the proficiency distribution of Chinese, Dutch and Canadian students. Finally, this study uses the method of hierarchical linear model to explore the influencing factors of financial literacy, discussing the impact of school financial education on financial literacy, and discuss whether financial education act as a moderator between students' socio-economic status and financial literacy, which man provide evidence for the effectiveness of school financial education. It is shown that the structural validity of the assessment is verified. There are significant differences in the total score and score of each dimension, as well as proficiency distribution among the three countries, but there is no significant gender difference in the three countries. Hierarchical regression models show that gender, economic, social and cultural status, frequency of discussions about financial issues, frequency of using financial products, mathematical literacy and reading literacy have significant effects on students' financial literacy. School financial education isn’t effective, even has a significant negative effect on students' financial literacy performance. In addition, for Chinese students, financial education of students participating in the school has a significant moderation between the family's socioeconomic status and financial literacy performance. This moderation is not significant at the school level or for the other two countries.