德國仰賴其成功的雙元制職業教育體制，因而擠身全球競爭力領先之列。究其原因，充分展現德國職業教育精神的《職業教育法》，其重要性不言而喻。據此，本研究採用文件分析法，先針對德國《職業教育法》發展脈絡、及其內涵與特色做一耙梳、探究，再進一步探討《職業教育法》實施後之德國職業教育現況，並綜合相關分析結果，提出我國未來推動相關教育政策之建議如下：一、未來應重視職業教育多元化發展，並逐步健全我國《技術及職業教育法》，以資增強我國競爭力；二、建立清楚明確的管理權責劃分，進行結構組織之垂直分化，除了設立專責部會之外，各個部門皆應各司其職執行任務，以國家之利益為最大考量；三、建立完善的合作體系，確保政府組織架構具備橫向架構跨域之彈性，俾使職業教育政策執行卓有成效。

Due to the successful dual vocational education system, German takes hold among the leading group on global competitiveness. In the analysis, the Vocational Education Law, which fully demonstrates the spirit of German vocational education, reveals its values. Based on this argument, this study adopts document analysis to explore the development, content and characteristic of German Vocational Education Law and then discusses the current implementation of German vocational education after the enforcement of the Vocational Education Law. This study offers the following suggestions: firstly, the government should focus on diversified development of vocational education and complete the Technical and Vocational Education Act. Secondly, the government should make the clarity of authority and responsibility in the official departments, divide the organization vertically and form the specialized department. Thirdly, the government should build complete system of cooperation to promote the flexibility of interaction between organizations horizontally.