本研究主要目的是從學生立場出發，就其經歷之體育經驗事件之報告分析，以確認影響台灣地區學生體育態度的關鍵因素。本研究採用探索性質化研究方法－關鍵事件分析法，以「關鍵事件報告」為資料蒐集工具，研究對象為台灣地區之大學、高中、國中及國小在學生為母群體，研究樣本採分層隨機抽樣，即考慮樣本之教育階段、性別及地區上的比例。資料蒐集完成後，依據關鍵事件分析法之步驟進行分析，以研究者發展出之分類系統及次分析為分析依據，並經由SPSS統計軟體資料分析，以排序、次數分配、百分比等描述統計方法為分析基礎。經由資料之分析，本研究結果如下：一、影響學生正面體育態度之關鍵事件，經歸類後依序為教師、自我概念、課堂氣氛、課程、同儕行為及經驗等六項決定因素；二、影響學生負面體育態度之關鍵事件，經歸類後依序為教師、自我概念、課程、經驗、同儕行為、課堂氣氛等六項決定因素；三、影響學生正面體育態度之次分類因素，依序為增強、教學方法、個人特質、愉快、能力精進、感受性、課程內容、勝任感、有趣、成就感等因素最為重要；四、影響學生負面體育態度之次分類因素，依序為教學方法、無勝任感、課程內容、受傷、缺乏增強、痛苦經驗、干擾、羞愧感、個人條件、難過等因素最為重要。本研究結果，可作為改進國內體育課程、教學方式、師資培育參考，並作為建立「我國學生體育態度指標」之重要依據，亦可作為後續研究之基礎。

The main purpose of this study was to find the determinants of attitudes toward physical education of students in Taiwan as revealed by incident reports from students' point of view. This study used the critical incident technique qualitative approach, as applied to critical incident reports. The participants (N = 1,496) were selected from elementary schools, junior high schools, senior high schools and universities in Taiwan. The rations of gender, grade, and regions of subjects from each stage of physical education were considered. After completing data collection procedures, the data were analyzed in accordance with the critical incident technique to classify the data using classification system and sub-categories that were developed by the researcher. Numerical data were analyzed by SPSS with descriptive statistics and reported by rank, frequency, and percentage. The results of classification of critical incidents through student self-reporting were as follows: 1. The rank orders of the determinants affecting students positive attitudes were the teacher, self-perceptions, curriculum, experience, peer behavior, and experience. 2. The rank orders of the determinants affecting students' negative attitudes were the teacher, self-perceptions, curriculum, experience, peer behavior, and gymnasium atmosphere. 3. The rank orders of the most important positive sub-categories were reinforcement, teaching, personal characteristics, cheerfulness, ability, sensitivity, curricular content, competence, fun, and success. 4. The rank orders of the most important determinants of negative attitude were teaching, incompetence, curricular content, injury, a lack of reinforcement, experience of pain, disturbance, shame, personal factors and boredom. The results of this study could be used to support the redesign of domestic physical education courses, teaching, and teacher training. It also provides a basis for constructing an attitude index of physical education of students in Taiwan, and further direction.