高職教育階段的智能障礙學生即將面臨就業及獨立生活，而金錢使用技能為成功適應未來的重要技能之一。本研究旨在探討虛擬教具對特教學校高職中度智能障礙學生金錢使用成效之研究。研究對象為三位特教學校高職部二年級之中度智能障礙學生。採單一受試研究法跨行為多探試設計，自變項為虛擬教具—萬用揭示板，依變項為金錢使用能力之技能，包含立即成效、保留成效及類化成效。經過教學活動後，運用視覺分析探討虛擬教具對學生金錢使用技能之學習成效，其研究結果如下：
一、虛擬教具對特教學校高職中度智能障礙學生金錢使用具有立即成效。
二、虛擬教具對特教學校高職中度智能障礙學生金錢使用具有維持成效。
三、虛擬教具對特教學校高職中度智能障礙學生金錢使用具有類化成效。
根據上述研究結果，研究最後提供具體建議供未來研究者及教學工作者之參考。

Students with intellectual disabilities at the stage of vocational high school education are about to face problems such as employment and independence, therefore money using skills are crucial skills to the adaptation of future life. The purpose of this study was to explore the effects of virtual manipulatives on money using for the students with moderately intellectual disabilities. The subjects of the study were three students with moderately intellectual disabilities in the second grade of the vocational senior high special education school. A multiple probing experimental design across behaviors of signal subiect research was adopted. The independent variable was the virtual manipulatives-Magic Board, and the dependent variables were the immediate effects, maintenance effects and the generalizational effects of the skills of money using. After teaching, visual analysis were explored the learning effectiveness of virtual manipulatives on students’ money using skills. The research results are as follows:
1.The virtual manipulatives have immediate effects on the money using by students with moderately intellectual disabilities in vocational senior high special education school.
2.The virtual manipulatives have a maintenance effect on the money using by students with moderate intellectual disabilities in vocational senior high special education school.
3.The virtual manipulatives have a generalizational effect on the money using by students with moderately intellectual disabilities in vocational senior high special education school.
Based on the results of this study, the researcher finally provides specific recommendations for future researchers and educators.

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