最近政府對於技職教育提出許許多多的改革措施，但是在執行上仍然存在著一些問題和觀念落差，例如：各級學制定位不明、技職教育與普通教育沒有區隔、各學制師資合用且次缺實務經驗、缺乏實習設備與師資、建教合作機構不足、證照制度未落實、教材重複或銜接不良、課程內容未能與企業所需及職業工作所用配合、教學評鑑未能真正發揮引導教學的功能、、、等。整體技職體系在學制規劃、教學內容、師資專長和教學方法、以及學生能力定位上，實有整體的規劃之必要。本研究採取訪談和問卷調查方式收集「教師對技職體系企管類學制各項教育活動內涵的看法」，找出問題點並提出整體規劃建議，包括建立技職教育的特色、清楚定位各級學制的目標及學生能力、訂定師資條件、規劃各學制課程架構，期望能作為各技職體系企業管理類科教育執行之參考。

　　　　　Recently the Taiwan government has proposed numerous measures to reform technical and vocational education. These legislative actions are moving in the right direction. However, in the execution process, problems and conceptual differences exist. It is necessary to plan and design the entire technical and vocational education process, particularly in the area of teaching content, teacher specialties, teaching methods and student capability assessment. This study adopted samples using interviews and questionnaires to collect the point of view of teachers toward educational content activities, particularly in technical and vocational business administration programs. This study also attempted is to determine the extent of this problem and present a complete plan and proposal. The plan includes developing the characteristics of technical and vocational education, clearly defining the system objectives and student capabilities, defining teacher qualification requirements, and planning the course framework in various school systems.