二十世紀末，後現代思潮風起雲湧，豐富了人類文化的內涵，身體文化領域亦分別從政治學、社會學、教育學、體育學、人類學、哲學、宗教學及史學等觀點對人類身體之課題加以研究。本文爲探討政府遷台後有關學校體育政策理念之身體觀，乃運用歷史研究法及文獻分析法加以詮釋與分析，並獲致以下結語：一、台灣學校體育政策之身體觀，長期以來一直被視爲「權力展現的場所」，因此，強兵強國的軍事化體育思想，及突破外交的競技化體育思想等，一直成爲學校體育政策思想主流，身體成爲實現政治理念的工具。二、將身體視爲思維方式的身體觀，則以多元的體育內涵，培養人文情懷及提升運動知識與技能爲目標，因此這種以人爲本的身體觀，不論其表現方式是透過身體進行的思維活動或是身體本身即進行思維活動，在此教育改革潮流下，均有相當程度之發展潛力。三、將身體視爲呈現精神修養的身體觀，則以培養尚武精神、社會規範、運動樂趣、充實休閒生活及自我實現人格的政策理念爲基礎，藉身體的修養與行爲表現，呈現體育身心一元的價值。四、生活是文化的內涵，體育則爲生活之一環，因此，體育不應僅被定位爲發展身體生物功能之層級，更應扮演豐富身體心靈與精神等功能之角色。學校體育正面臨教育改革的衝擊，如何使體育的意識與功能從身體的主體性去重新定位與發展，已爲刻不容緩之課題。

Later 20th century, the flourished postmodernism enriched human culture and the school of physical culture also studied the issues on human bodies from the perspectives of politics, sociology, pedagogy, physical education, anthropology, philosophy, religion and historiography. In order to investigate the body perspectives of the policy of physical education for schools in Taiwan after 1949, methods of historical researches and documentary analysis were utilized in this article and the results were as followed: 1. In Taiwan, as the body perspectives of the policy of physical education for schools have been constantly regarded as the performance of authority, the thoughts which emphasized on military and diplomatic breakthrough by competition sports are the mainstream for the policy of physical education for schools. 2. Takes the body perspectives of body as a way of thinking and uses the multiple connotation of physical education to develop humanism and improve knowledge and skills of exercise. Thus, whether the ways of performance is through body thinking or thinking body, this kind of human-based body perspectives is to be in its potential development under the current of education reform. 3. Takes body as body perspectives of showing spirit cultivation and develops the basis for political ideals that are military-advocate spirit, social code, pleasure of exercise, fulfillment of leisure life and accomplishment of personality. By body cultivation and behaviors, it shows the value of the integration of body and mind. 4. As life is the connotation of culture and physical education is the part of life, physical education should be positioned as the function of enriching mind and spirit rather than developing body, and it is what part of the Confucianism's conception to body perspective that body is the performance of spirit cultivation. As physical education for schools is conflicting with education reforms, how to reposition and redevelop both the concept and function of physical education from body perspective is a very urgent issue.