本文以美國《21世紀外語學習標準》、歐洲《歐洲語言共同參考框架：學習、教學、評估》和中國大陸《國際漢語教學通用課程大綱》三套標準為基礎，探討不同標準下文化教學的理念，並對三套標準進行了對比和探究。本文認爲，理念可分爲主觀性、客觀性和應然性，主觀性和客觀性是要探究事物的本質、內容和分類，而客觀性和應然性是要探討處理事物的目標和方式。因此，研究第二語言文化教學的理念要回答的問題涉及以下三個方面，分別是第二語言教學中文化的定義及內容、第二語言文化教學的定位以及第二語言文化教學的目標和方式。我們希望通過上述分析，除了讓我們對第二語言文化教學的理念有更進一步的認識外，也能對漢語作爲第二語言文化教學達到實質的借鑒作用。

The paper, based on the three standards of Standards for Foreign Language Learning in the 21st Century, A Common European Framework of Reference for Languages: Learning, Teaching, Assessment, and the International Curriculum for Chinese Language Education, is designed to discuss the issue of culture teaching idea in different standards. Through the comparison and analysis of the three standards, this thesis suggests that the idea can be classified into the subjective, objective and necessary. The ideas of subjectivity and objectivity are made to study the essence, content and classification of an object, and the ideas of objectivity and necessity are created to deal with the affairs of target and way. Thus, a study on the idea of culture teaching as the second language is to answer the following three questions: the definition and content of the culture in teaching as the second language, the orientation of culture teaching as the second language, and the target and way of culture teaching as the second language. We hope that by the analysis of the above issues, we can get a further understanding of the idea of culture teaching as the second language, making Chinese substantial reference as the culture teaching of second language.