本研究主要目的在探究台灣大專生『學習成效』是否受到『理財教育』與『理財素養』的影響？『理財素養』是否為『理財教育與學習成效』間的中介變數？學生參賽動機是否會干擾上述研究變項間之關係？本研究針對『2017年第六屆全國大專校院理財規劃北中南分區競賽』參賽同學蒐集了969份填答的問卷。實證結果發現：『理財教育』、『理財素養』及『參賽動機』對『學習成效』均為顯著正向影響；『理財教育』與『參賽動機』對『理財素養』均為顯著正向影響；『理財教育』確實透過『理財素養』對『學習成效』產生顯著間接正向影響，扮演部分中介效果的角色；『參賽動機』對『理財教育與學習成效』間之關係具有顯著的調節效果；『參賽動機』對『理財教育與理財素養』與『理財素養與學習成效』間之關係均具有不顯著的調節效果。 The purpose of this study is to verify whether the "learning effectiveness" of Taiwanese college students are affected by "financial education" and "financial literacy". Is "financial literacy" annediating variable between "financial education and learningeffectiveness"? Will the participating motivation of student intergere the relationship between the above research variables?The valid 969 samples are collected from the "2017 National College Financial Planning Competition". The empirical results found that "financial education", "financial literacy" and "participating motive" have a significantly positive impact on "learning effectiveness" Both of "financial education" and " participating motive " have a significantly positive impact on "financial literacy". "Financial education" does have a significantly indirect positive impact on "learning effectiveness" through "financial literacy" and it plays a partially mediating effect. At last, participating motive has a significantly weaken moderating effect on the relationship between financial education and earning effectiveness. But participating motive has a insignificantly weaken moderating effect on the relationship between "financial education and financial literacy" and"financial literacy and learning effectiveness".