本研究旨在探討國民小學校長對於公開授課目的、內涵、意見之認同度、實施困境與可行解決策略。研究對象為2016學年度全臺2,630位國小校長，以自編「國民小學校長實施公開授課意見調查問卷」為研究工具，進行兩階段分層比例抽樣，寄出760份問卷，回收500份問卷，回收率65.79%，有效樣本共465份。問卷回收後，分別以敘述統計、獨立樣本t考驗，以及單因子變異數分析等統計方法進行分析。依據研究結果與分析歸納之研究結論如下：一、國小校長對「公開授課目的」認同度達高程度。二、國小校長對「公開授課內涵」認同度達高程度。三、國小校長對「公開授課意見」認同度達中程度。四、女性國小校長在公開授課目的、內涵和意見之認知程度皆是高於男性校長。五、國小校長認為校長困境是無實際授課班級，不易掌握課程進度和學生起點行為；學校困境是未規範公開授課三部曲的回饋機制，每學年實施一次公開授課，可能會流於形式；教育行政機關困境是難以評估校長公開授課與教師專業成長、學生學習成效間關係。六、國小校長認為校長解決策略是以平常心正視公開授課的相關議題；學校解決策略是結合學年會議、教師專業學習社群共同規劃公開授課；教育行政機關解決策略是辦理校長間專業社群，成為同儕支持。本研究根據結論，分別針對教育行政機關、學校、國小校長，以及後續研究者提出建議。

The main purpose of this study is to explore the opinions and recognition of elementary school principals in Taiwan about the implementation of lesson study. The self-compiled questionnaire survey “opinion questionnaire on elementary school principals of the implementation of lesson study” was used as the research instrument in this study and the elementary school principals in Taiwan were picked as subjects of this survey. 760 questionnaires were handed out, and 500 questionnaires were returned, of which 465 questionnaires were valid, with the availability rate of 65.79%. The data was analyzed by descriptive statistics, independent sample t-test, and one-way ANOVA. The findings based on the results of the research are as follows: 1. Principals have high perception degree toward the purpose of lesson study. 2. Principals have high perception degree toward the content of lesson study. 3. Principals have medium perception degree toward the opinion of lesson study. 4. Female principals have higher perception on the purpose and content of lesson study than male principals. 5. Principals with no actual class have difficulty grasping course progress and student starting behavior. Schools have difficulty standardizing the feedback mechanism for the trilogy of lesson study, and further, lesson study is conducted once a year, which may lead to a mere formality. Educational authorities have difficulty evaluating the relationship between lesson study, teachers’ professional development, and students’ learning outcome. 6. Subjects of this study considered that as far as principles are concerned, resolution strategies include principals’ positive attitude toward issues related to lesson study; as far as schools are concerned, resolution strategies include combining grade forum with teacher professional learning community to implement lesson study together; as far as educational authorities are concerned, resolution strategies include setting up professional learning communities among principals. According to the results of this research, we propose some suggestions for the educational authorities, the elementary schools, the elementary school principals, and the follow-up researchers respectively.