本研究建立一個理論模式，以探究臺灣地區學前教師的學歷、年資與專業訓練，對其教導特殊幼兒工作勝任程度與工作滿意度的影響，及其影響途徑。分析資料為「特殊教育長期追蹤資料庫」96學年度學前教師調查中，有任教特殊幼兒的普通班與特教班學前教師，並運用結構方程模式進行分析。研究發現：學前教師教導特殊幼兒時，工作勝任感並不算高，不過其工作滿意度則頗高。進一步分析顯示：特殊幼兒教導能力，與對身心障礙教育的正面看法，有助於提升學前教師工作勝任感與工作滿意度。幼教與特教的年資與所接受相關專業訓練越多，會提高學前教師對特殊幼兒進行適性教導的專業能力、班級管理能力會越強，或對身心障礙教育有越正面的看法，都會使學前教師的工作勝任感或工作滿意度提高。至於教師取得越高學歷，並無助於教導特殊幼兒專業能力之提升，也與其教導特殊幼兒工作勝任感、工作滿意度沒有顯著關聯。依上述結果，本研究對當前學前幼教師資培育之特殊教育專業訓練政策與措施提出檢討與建議。

Based on related literature, this study proposes a theoretic model to investigate the effects of education degree, seniority and professional training on job competence and job satisfaction among preschool teachers providing special education in Taiwan. From the database of Special Needs Education Longitudinal Study, SNELS, 1,351 preschool teachers who taught children with special needs in inclusive setting or in special education classroom during the academic year of 2007 were extracted as object of this study. The data were analyzed by using structural equation modeling SEM. Results indicated that preschool teachers in Taiwan did not feel a strong sense of job competence when providing education to children with special needs, but most of them had a high level of job satisfaction. In further analysis, it was found that those preschool teachers equipped with better competencies for teaching exceptional children and a positive attitude toward special education, earn a higher sense of job competence and job satisfaction. According to preschool teachers who had both the more seniority of teaching and professional training in preschool and special education, have shown higher level of professional competence in providing adaptive instructions, better class management, and more positive attitude toward special education.. However, school teachers’ education degree was not significantly related to their professional competencies in education for children with special needs, sense of job competence, job competence, or job satisfaction. Based on these findings, this study also proposed some suggestions on policies regarding early childhood teacher training in special education.