本研究目的為探討社區貨幣的價值觀，藉此對永續發展價值提出建議。價值觀轉型為聯合國永續發展教育認定的重要目標之一，國際文獻如地球憲章和千禧年宣言當中，宣示了全球社會適用的永續發展原則與價值，不過國際宣言的內容下放到社區或生活層面就不夠細緻，需要從研究個案中整理出更貼近真實生活的價值觀，促成個人採取符合永續的行動和生活模式。
社區貨幣是一種替代型地方交易工具，具有鞏固地方經濟的效用。過去關於社區貨幣的研究以探討其功能和實施狀況為主，未曾以教育的觀點切入，討論社區貨幣經驗有助於參與者學習哪些價值觀。本研究針對台北市花園新城和花蓮市樸門部落社群兩個個案進行質性研究，透過訪談、收集文件和參與觀察等方式蒐集資料，並以紮根的分析方式萃取社區貨幣經驗引導或生成的價值觀，再將結果與地球憲章等國際宣示的永續價值觀相比較，以個案研究結果補充文獻內容。最後再以學尋出路、社會學習和經驗學習理論，解釋參與者的學習歷程。
研究結果重點如下：
一、社區貨幣鼓勵資源再利用、不浪費，且有助於參與者理解環境、社會與經濟之間環環相扣的關連。
二、社區貨幣有助於彌補金錢至上主義造成的人際隔閡；參與者可能從經驗中認同在地經濟的價值，願意打造自給自足且公平的社區經濟。
三、社區貨幣經驗引導參與者追求「更好的生活」而非「賺更多錢」，甚至重視自我人格成長。
四、社區貨幣的學習經驗同時具有個人學習和社會學習的要件，啟發結合兩者的學習理論模型。
五、永續發展價值應納入如社區貨幣等行動推動的新文化價值。

Change of values has been recognized by the UN education for sustainable development as one of the key processes of achieving sustainability; however, case studies are required to reflect how global values of sustainability can be practiced at local level. The purpose of this research is to identify core values promoted by community currency experiences, in an attempt to develop a more daily-life-based value structure of sustainable development.
Community currencies have long been used internationally as a way to sustain local economy. Previous studies have explored the functional and practical aspects of community currencies, while this research investigates two cases (Garden City in Taipei and Permaculture Community in Hualien) in Taiwan from an educational perspective, revealing the learning results of the participants, particularly with their agreements on what should be valued from the experience. Qualitative methods are adopted to collect and analyze research data. Learning theories including social learning, experiential learning and “learning our way out” are applied to explain the process of learning in each case. The research results are briefed as follow:
1. Community currency advocates thrift of resources, and helps participants to see the social and environmental costs behind consumption.
2. Community currency replaces the value of money with the value of social network. After the experience, participants might wish to involve themselves in building a self-reliant community-based economy with the principle of equity.
3. Community currency prioritizes “a better life,” rather than “earning more money.” Participants might even have developments in personalities.
4. Participants of community currencies would go through both individual and social learning processes. Current learning models might be inadequate to explain the mechanism of learning for sustainability.
5. The values promoted by community currency experiences belong to the wider context of a cultural transformation, which should be incorporated into global values of sustainable development.

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