本研究主要的為探討88學年中小學體育訪視，第三階段訪視委員對體育績優學校特殊表現的重要評述內容，藉以瞭解不同階段學校體育經營與發展的趨勢，及比較不同階段學校的優點特色的差異情形。本研究採用內容分析法，蒐集第三階段訪視委員對體育績優學校優點特色之原始訪視總評述表，作為本研究資料，經描述統計分析結果得到以下結論：(一)學校發展特色為額外加分的評鑑項目，但也是獲得體育績優學校最重要的影響因素。(二)體育教學、活動、行政之優點特色評述百分比依序為國中、高中、國小。體育設備及學校發展特色優點特色評述百分比依序為國中、國小、高中。整體而言，五個構面中優點特色評述的總百分比國中優於高中及國小。本研究上述所得結論，對教育行政機關、中小學校校長及未來研究均提出建議。

　　　　　The purpose of this research is to investigate the important suggestions and comments by the visiting committee members on the schools with best achievement in physical education. We wish to understand the operation in physical education and the trend of its development and to compare the differences of the advantageous features in different stages of schools. This research employs the content analysis method. We collected the raw data from the evaluation forms with the advantageous features in the schools of best achievement and suggestions made by the committee members at the third stage of visiting. After studying the data and the statistic analysis, we obtained the following conclusions: (i)Extra Credits were conferred for the development of special features in each school. The development of special features are also the most important factor in obtain the best achievement. (ii)The percentages of numbers of the schools with physical education, physical activities, administration of physical education as their advantageous features are middle schools, high schools, and elementary schools. The percentages of numbers of the schools with physical facilities and development of special as their advantageous features are middle schools, elementary schools, and high schools. Over all, middle schools have more advantageous features than high schools and elementary schools. This research studies the conclusion above and gives comments for the organizations of educational administration, principles of middle and elementary schools and future study of physical education.