我國高職教育在台灣經濟奇蹟中，扮演著人才養成的重要角色，高職學生的升學進路已較過去暢通，在父母的期望及高學歷時代，超過半數的學生高職畢業後選擇繼續升學。本研究以高職學生為研究對象，採用SPSS進行敘述統計分析、Pearson相關分析及單因子變異數探討高職學生對會計課程的學習動機與學習滿意度及重要性的關係。 實證結果顯示，高職學生對會計課程的學習動機與學習滿意度均偏高；其中學習動機會因學生的背景變項而有所不同，而學習滿意度亦會因學生的背景變項而有所不同，對會計學習滿意度之重要性會因學生的背景變項而有所不同。 最後，對教育單位的建議為，實施新課程時，在校定必修課程中增加會計學上課時數；對教師的建議為，需要更有耐心、更口語化、更生活化的方式授課；對後續研究之建議為，擴大樣本的選取範圍，以大學、四技二專為研究對象，未來研究方法可以嘗試利用實驗設計研究及深度訪談等方法蒐集資料。 The professional high school education of our country plays an important role on the talent cultivation in Taiwan’s economic miracle. The road for professional high school students to advanced study has been smoother than before. Under parents’ expectation and high educational background era, over half of the students choose to continue advanced study after their graduation. This research is aimed at professional school students to discuss the relationship between students’ learning motivation, learning satisfaction and the importance of learning satisfaction for their accounting lessons by using SPSS on Descriptive Statistic Analysis, Pearson Correlation Analysis and One-way Analysis of Variance. The evidence in this study shows that the professional high school students’ learning motivation changes due to their background. The students’ learning satisfaction is different because of their background. The importance of learning satisfaction for the professional high school students differs owing to their background. Finally, the suggestion for this study to the education department is when the new lessons are implemented, the learning hours on accounting should be increasing in required courses. The advice to the teachers is they need more patience and teach lessons by more colloquial and living way. Also, the suggestion for follow-up studying is expand the example range and take students in universities, institute of technology and junior college as the subject of studying. We can try to collect data and materials by taking advantage of the methods such as experiment planning research, profound interview and etc. in the future.
