本研究主要目的在於探討現行國民小學教師授課節數相關規定、教師實際工作負擔、校內工作分配等相關問題，以作為未來修訂政策之參考。經由全國各縣市國民小學78所學校、672位教師的問卷抽樣調查，以及分區座談會，本研究獲致下列結論，（一）級任與科任教師之間的授課節數差距不大，無法有效提升教師擔任級任教師的意願。（二）城鄉差異與學校規模會影響教師基本授課節數。鄉區、小型學校教師減授節數空間小，大型學校減授節數空間大。（三）小型學校教師授課節數之編排比中大型學校更困難。（四）兼任教師不易覓得，而且教學品質難以管控，如果基於財政等因素必須實施，應限定非升學科目，並且有比率限制。（五）教師授課節數的規定在縣市之間的差異極大。（六）目前國小雖存在若干教師授課節數的問題，但教師反映尚未十分嚴重；考量到近來學校文化的轉型趨勢，仍請有關單位未雨綢繆。最後，本研究並提出國小教師依學校規模與兼任行政職位差異的授課節數建議。

The main purposes of this study are to clarify the current elementary school teaching load policies, compare them with the status quo of this issue in the scenes, and make suggestions for future policy revision. After policy reviewing, a sampled survey, for 78 schools and 672 teachers, and nationwide group interviewing sessions, this study generated the following conclusions: (1) The teaching load of those tutoring teachers is much higher than those non-tutoring teachers. (2) The locality and scale of schools have significant influence on teachers' teaching load. (3) The small schools have more problems on teachers' teaching load than the medium and large schools. (4) The part-time teachers are not easy to recruit, and their quality of teaching cannot be fully controlled. To limit the courses of teaching and percentage of them is thus very crucial. (5) There are significant differences of teachers' teaching load among counties. (6) The controversies over schoolteachers' teaching load are not very serious in the scenes, however, policy makers should consider the recent trend of school culture transformation, and make preventive efforts. Based on the above conclusions, this study also made some suggestions for future policy making.