本研究旨在從能力指標轉化的觀點，探討學校層級閩南語教材發展的歷程，以及相關的影響因素。為達上述研究目的，本研究採用文件分析法、訪談法和參與觀察法進行探究。經由研究資料的整理與分析，本研究的發現有四：（一）閩南語教材發展過程是先確定主題架構，然後選擇教材內容，再從教材內容中去尋求相對應的能力指標。（二）教材內容設計係配合以校為本的鄉土教材發展，單元活動設計則著重在聽說能力的訓練與興趣的培養。（三）教材設計係透過成員溝通與邊作邊修的方式。（四）影響能力指標轉化的因素主要包括學校領導者、教材設計者、學校教師及能力指標等。最後，本研究並根據研究結果，提出結論及相關課程改革的啟示。

The purposes of the study were to explore the development process and influencing factors on Minan language teaching materials at school level from the view of competence indicator transformation. This study adopted document analysis, interview and participant observation to achieve the above purposes. It was found through data research and analysis that: First, the sequence of the Minan Language teaching materials development followed: set the topics, then select the teaching materials accordingly, and then find out the corresponding competence indicators within it. Second, the contents of teaching materials were designed to go along with the school-base native material. And the unit activities were designed focusing on the training of hearing and speaking ability and interest cultivating. Third, the teaching materials designing were completed through communications among the group members and revising. Fourth, the main influencing factors were school leader, the teaching material designer, teacher and competence indicator. Finally, the results of this study can be used as references for the relative curriculum reform in the future.