建立明確的教育目標，是施行教育最重要的前題要務，B.S. Bloom等人以「認知、技能與情意」三領域劃分教育目標，頗受教育界認同。由於國內一直缺乏此一議題的探討，本研究乃採用「描述、釋解、並置、比較」四階段比較教育研究法，比較Simson、Harrow與Goldberger等三位著有專論之學者所建構之理論。 研究發現:Simpson分類理論最符合認知心理知能在技能學習之重要性的論點，因分類階層單向明確最適用於技能評等需求，但以認知心理學闡釋所有技能的學習有欠允當。Harrow分類理論最符合生理醫學論點，水平類別分類符合技能形式的差異，但過度簡化認知心理能力在高階技能學習的複雜度。Goldberger分類理論具「學習者中心」與「情境因素」的創新概念，最符合「不遺漏、兩兩互斥」的分類原則，但僅適用於不嚴格需求詳盡垂直層級分類的技能評等。 因此建議以Simpson分類理論為主要題構，但調束: (1)「知覺」階層增列「動覺」與「平衡覺」的闡釋，(2)最低階層技能領域教育目標以「天賦反射動作」、「制約反射動作」與「探索形式反射動作」分類，(3)「機械化」層級應水平區分「感官知覺技能」、「肢體運動技能」與「機具操控技能」，以涵蓋所有形式技能，(4)修正以認知學習理論闡釋所有技能的學習──尤其是「機械化」階層。

　　　　　 The most important premise of education is to build clear educational objectives. The taxonomy of educational objectives for cognitive, psychomotor, and affective domains constructed by B. S. Bloom is known by most educators. But there is a great lack of rationale foundation in describing psychomotor educational objectives for current Technical and Vocational Education (TVE). To meet this demand, the taxonomy of psychomotor domain proposed by Simpson, harrow and Goldberger were selected as samples for this comparative study through the process of "description, interpretation, juxtaposition, and comparison". A practical taxonomy of psychomotor domain can be found for the application in TVE after this investigation. Therefore, Simpson's taxonomy emphasized the importance of cognitive ability on psychomotor skill learning, ad is available for higher level skill evaluation. But it is not suitable for evaluating sensory perception skills and creative skills. In the case of Harrow's taxonomy, it is more suitable for describing low-level psychomotor skill but not available for describing high-level psychomotor skills. For Goldberger's taxonomy, his new concepts about "Learner-Centered" and "Environment Factors", can helpful for constructing a complete psychomotor domain objectives. But it is not available for describing some skills with detailed depth differences. A better taxonomy was constructed in this research for TVE. It is suggested that Simpson's taxonomy can be used as the main body but several good points in Harrow and Goldberger's taxonomy can be cooperated into it. They are: (1)extending the description of perception level with "Kinesthetic Perception" and "Balance perception" (2)reorganizing the lower three levels into "Inherited Reflexive Motors", "Conditioned Reflexive Motors" and "Exploratory Motors", (3)joining the "Skills of Sensory Perception", "Skills of Physical Motion", and "Skills of Tool Operation" into the description of mechanism Level to cover all kinds of skills, (4)lessening the cognitive description in Mechanism Level.