課程綱要是中小學課程設計的依據，而課程綱要中的規範，就影響了中小學課程設計與實施的方式。我國中小學課程的實施，長期以來在課程標準中訂定「教材大綱」以規範課程內容，直至2000 年公布「中小學九年一貫課程綱要」，改以「能力指標」作為課程設計基礎，不再規範教材內容。然而，以能力指標作為課程設計依據的方式，歷年來引起不少爭議，導致呼籲改革之聲不斷。本文主要論點在於指出：課程設計若僅重視能力，而忽略內容，不僅不符合有關教育目標的理論論述，也引起設計實務上的困擾，因而有必要提出一個兼顧知識內容與能力表現的課程設計模式。本文首先分析，目標模式往往僅重視內容目標之達成，而歷程模式又過於強調程序原則的教育歷程，兩者各有其焦點，但也有其侷限。其次，本文討論有關教育目標的不同理念及其表述方式，尤其對於雙向細目表的使用與調整，不僅符合課程目標之理念，也呼應新近對於認知心理學的研究成果，更彰顯出兼顧內容與歷程的必要性。本文繼之分析了臺灣中小學課綱及其實施所面臨的實務困難，因此，課程綱要有必要在強調能力導向的能力指標之外，另行發展出有關內容的規範，方才不至於失之空泛。根據上述分析，本文最後討論甫發布的十二年國民基本教育課程綱要總綱（教育部，2014），討論其中所導入的「學習重點」的概念。本文主張，新課綱中學習重點的概念採用雙向細目架構，不僅符合理論上的反省，也得以回應課程設計實務的困難，是一能夠兼顧目標模式與歷程模式的課程設計。

The Curriculum Guideline is commonly taken as the base for designing elementary and secondary curriculum in Taiwan. As a result, the specification in the guideline affects fundamentally the way curriculum is designed. Compared to the traditional emphasis on outlines of teaching materials, the Curriculum Guideline which were introduced in 2000 made a shift to ＂competence indicators＂ It was this change that lead to widespread concern and controversy. The purpose of this paper is to argue that a curriculum design model with emphases only on competences has not only theoretical weakness but also practical problems. By contrast, a curriculum design model which can include content and process dimensions is needed. First, two main models for curriculum design: Objective model and Process model were discussed. Second, the ways how educational objectives are pressed was investigated. In particular, Tyler (1949), Bloom, Engelhart, Furst, Hill, & Krathwohl (1956), and Anderson & Krathwohl (2001) were reviewed with reference to different taxonomies and two-dimensional tables. Third, controversy related to curriculum design in elementary and secondary education were also analyzed. Finally, the concept of ＂learning foci＂ in the newly introduced Curriculum Guideline 2014 was discussed. The learning foci highlight a two-dimensional framework with leaning performance and leaning content as two different aspects. It is argued that the new two-dimensional framework indicate a new model of curriculum design with emphases both on content and process.