藝術與藝術教育之價值議題探討可謂是處理藝術創作或批評以及藝術教育方向問題之基礎，亦即藝術與當前藝術教育之價值觀之澄清往往為解決藝術與藝術教育相關問題之根本要圖。在藝術與精神發展之終極價值方面，筆者（2007a）闡述了藝術不僅提供精神發展與終極價值探討之途徑，而且藝術可成為精神發展之理想與終極價值之實現。然而，若欲使這些價值在當前藝術教育中落實，則須重新省思當前藝術教育之價值觀，包括探討精神性與全人教育相關理論，以及以後「後現代」之立場、或超越現代及後現代派典之觀點，闡釋不同時、地之藝術對人生之意義與價值。本文主要探討精神性之特性及其與全人教育之關係；進而闡釋精神性取向全人藝術教育價值觀在於：增進吾人對自我、藝術、文化、生態與其關聯之覺知、省思、與改善；最後提出「藝術即道（art as Tao, the Way）：藝術活動即道之追尋與實現」之藝術教育理念，此包括三個層面之概念架構：（一）藝術活動（artistic activities），（二）概念學習與經驗學習活動（conceptual learning and experiential learning activities），以及（三）精神性與生命之提昇（the enhancement of spirituality and life）。

The study of value issue in art and art education can be regarded as the basis for dealing with the problems concerning art production and criticism as well as direction of art education. In other words, clarifying the values of art and art education is crucial to the solution of problems pertaining to art and art education. In the ultimate value of art and spiritual development, the author (2007a)has illuminated that art not only serves as a vehicle for spiritual development and ultimate value exploration, but also reveals the ideal of sound spiritual development and the accomplishment of ultimate value. However, to realize such value in current art education necessitates re-examining the values for art education today, including exploring the theories about spirituality and holistic education, and interpreting the meanings and values in art of various times and places for life, from the perspectives of post-postmodern or beyond modern and postmodern paradigms. This article is to deal with the features of spirituality and its relationship with holistic education; and hence to interpret the values of spirituality oriented holistic art education in terms of the capacity of art to enhance our awareness of, reflection on, and improvement of self, art, culture, ecology, and their relationships; and finally to propose a conception of art education, the idea of ”art as Tao, the Way: Art activity as pursuing and realizing Tao,” which includes a conceptual framework with three dimensions: (a) artistic activities, (b) conceptual learning and experiential learning activities, and (c) the enhancement of spirituality and life.