基於諮商輔導實務經驗裡浮現的困惑，研究者期待透過本研究理解同志學生在接受諮商輔導過程中，形成期待與現實落差的困境。研究採用內容分析、半結構式的深度訪談，邀請三種身分的研究參與者，包括同志學生20位、諮商輔導專業人員10位與督導10位，共計40位研究參與者，以不同視角、面向與視野共構諮商輔導困境內涵，並探究背後的影響要素。研究結果二部分，包括學校同志諮商輔導困境內涵的樣貌：（一）性別友善態度在異性戀主流世界養成的限制：同志學生的憤怒與不平、助人者面對同志學生的焦慮與恐懼。（二）多元性別知識在專業訓練的缺席：同志學生的懷疑與質疑、助人者面對同志學生的尷尬與困窘。（三）束縛且侷限的個別諮商服務模式：學生的無助與呼喚、助人者面對同志學生的無奈與無力。第二部分為督導對學校同志諮商輔導困境的詮釋與建議，包括（一）對異性戀霸權的正視與挑戰的批判性觀點。（二）知識匱乏應從專業訓練課程規劃改善的結構面觀點。（三）正視結構影響與跳脫個別服務限制的系統性觀點。因應研究發現，本研究建議：跳脫異性戀霸權的視框與限制之態度養成、多元性別知識課程置入專業訓練以及拓展個別諮商外的系統連結。

Due to the difficulties yielded in the counseling practice, the research aimed to offer assistance to facilitate the counseling process for gay and lesbian students. Content analysis and semi-structured interviews were adopted in the study. The 40 participants in the study were categorized into three different roles, including 20 students, 10 counselors and 10 supervisors. The participants co-constructed counseling difficulties and dissected contributing factors behind them from different perspectives. The findings consisted of two aspects: Firstly, the difficulties at three levels from students and counselors at school: (A) The development of friendly attitude toward LGBT is limited in the heterosexual mainstream. Thus, the students feel angry and unfair whereas counselors professional, anxious and fearful. (B) The knowledge of gender diversity is absent in professional training. As a result, students feel suspicious and doubtful, whereas counselors, embarrassed and bewildered. (C) Only one-on-one counseling service model is provided. Hence, students feel helpless and shout without the system assistance whereas counselors, frustrated and weak. Secondly, the suggestions from the supervisors for the difficulties at three levels: (A) To develop the critical point of view to challenge heterosexual hegemony. (B) To improve organizational structure of professional training (C) To have one-on-one counseling service model unrestricted. Based on the findings, three recommendations proposed in the study areas follows: (A) The development of friendly attitude toward LGBT in the process of nurturing must be established in order to break the framework of heterosexual hegemony (B) The knowledge of gender diversity should be placed in counseling professional training courses. The one-on-one consultative service should be unrestricted and moreover external resources are suggested to be included.