課程是發展歷程，沒有完美、沒有無爭議的課程綱要，只有專業評析、妥協共識的課程綱要。《普通高級中學課程暫行綱要》（簡稱95暫綱）乃配合九年一貫課程而修訂，而《新修訂普通高級中學課程綱要》（簡稱99課綱）乃秉持「邁向理想的務實修訂」理念來修訂95暫綱。本文分析99課綱與95暫綱發現：（1）99課綱之總綱與自然領域綱要修訂歷程較95暫綱嚴謹；（2）99課綱已化解95暫綱之總綱與自然領域各科時間分配衝突；（3）99課綱強化橫向統整，減少95暫綱不必要重疊與學習；（4）99課綱試著解決95暫綱各科教學時間序列問題；（5）99課綱研擬各科補充說明，95暫綱則無；（6）99課綱提出課程分版，提供適性學習的機會；（7）99課綱較95暫綱強化通識素養，減少必修科目2-4學分，更能落實全人教育，以及更強化學校專業自主與排課彈性。

The development of a curriculum is an evolutionary process, involving professional critical reviews and negotiated consensus. The High School Revision Provisional Curriculum Guidelines （95 Guidelines）was designed for the students from the first grade to the ninth grade, while the Newly Revised High School Curriculum Guidelines （99 Guidelines）is a revision of the previous ones in accordance with the purpose of ideal practice. Our findings are summarized as follows: 1. The revision of the overall guidelines and the guidelines for Natural Sciences were more visible. 2. Conflicts on natural sciences in the overall guidelines and the revised guidelines have been solved. 3. Unnecessary curriculum overlaps have been minimized by a stronger lateral integration. 4. The 99 Guidelines is an attempt to solve the problem of interdisciplinary instruction found in the old one. 5. The 99 Guidelines supplements specific contents, unfound in the 95 Guidelines. 6. More text books of different editions provide better opportunities for adaptive learning. 7. The 99 Guidelines puts emphasis on general competency, closer to the holistic education which encourages professionalism, autonomy and flexibility.