本研究皆玎395位於「啟智班IEP實施現況及啟智班教師對IEP之態度」之問卷調查研究(調查對象共931人)中，在開放性問題所陳述的書面意見。就啟智班教師之書面意見而言，啟智班個別化教育計畫(Individualized Education Program, IEP)之發展與執行可能遭遇幾個主要之困難：(1)家長參與不足；(2) IEP 與實際教學未能充分結合，有些教師所發展之IEP 可能僅為形式化之書面文件；(3)啟智班的工作環境可能存有若干不利於IEP 之發展與執行的因素，使得IEP 之落實產生困難；(4) IEP格式及內容可能過於繁瑣，教師發展IEP花費時間過多，可能因而影響日常教學；(5) IEP 格式不一，不同學者或評鑑委員對IEP 之要求不同，常造成教師無所適從之困擾；(6)相關專業人員參與IEP 不足，且參與智障學生之IEP 的專業人員類別，及參與內容與成效，亦有待評估；(7)電腦化的IEP 可能有其優勢，不過，也可能具有限制；(8)相關的IEP研習可能較缺乏實務之操作演練，使教師較難將研習應用於實務工之中。

　　　　　The present study was to analyze 395 written statements on survey research questionnaires of teachers serving students with mental retardation. The major IEP’s impediments that teachers had experienced or felt was as follows: (1)parents had participated IEP insufficiently; (2) IEP might be merely superficial paperwork, rather than a useful and functional teaching management tool; (3)lack of sufficient positive supports from instructional environments had impeded the development and implementation of IEP ; (4)the format and content of IEP might be too intricate; (5)different supervisors or professors might assert different IEP format that had distressed teachers for developing approved IEP; (6)less related service experts had involved the developments of IEP; (7)teachers highly expected to use computer to prepare IEP for saving time and cost; (8)teachers felt that many workshops of IEP had less practical usefulness.