近幾年國內介紹芬蘭教育制度的文獻不少，然探究其制度背後之觀念取向的論文尚不多。本文旨在評析芬蘭教育制度與政策蘊含的理念與觀點，而非詳盡介紹芬蘭教育制度，因為行政並非只有政策與制度，政策蘊含的意識型態與價值觀往往更具啓發性。本文希藉評析芬蘭教育的觀念取向，讓讀者簡明了解芬蘭成功的教育經驗中不一樣的教育思維與作為，尤其是與學校、教師、學生等學習組織/個體相關的各種制度，皆深層藴涵著一種價值觀--「共好」而非「競爭」，這對身在評比風潮中的台灣教育深具啟示。本文分三部分，首先介紹「芬蘭的教改之路」，從「芬蘭之小國崛起」說起，並依年代簡介「芬蘭重要的教改政策」；其次，從「素質良好的小學教師」、「明智的教育責任分工」、「誠實信任的社會文化」等三方面論述「芬蘭的教育特色」；其三，評析「芬蘭反競爭的思維與作為」，包含「平等觀」、「齊一觀」、「學習觀」、「正義觀」、「評量觀」、「競賽觀」等六項觀點與作為；最後，說明「對台灣教育的啓示」，包含「借鏡芬蘭:不強調競爭卻最具競爭力」，以及「省思台灣：學生競賽與校際評比的風潮」。

In recent years, though there have been numerous domestic studies exploring the education system of Finland, few of them examined the ideology supporting that system. .Instead of offering synopsis of Finland’s education system, the study examined the ideas of Finnish education system and policies. After all, the orientation of ideas hidden in them may be more valuable. Through analyzing the ideology of Finnish education system, this study helped the readers gain insight into the unique educational ideals and actions supporting this country’s successful education experience. A key notion here is that for Finnish learning organizations and individuals, which include schools, teachers and students, the focus is on common good rather than competitions. This paper comprises three parts. First, the investigators discussed the education reform in Finland, starting from the booming of this small nation. In this section, the investigators introduced major education reform policies of Finland chronologically. In the second part, the investigators described characteristics of Finland’s education, comprising good quality elementary school teachers, smart education responsibility divisions, and an honesty and trust based social culture. In the third part, the investigators analyzed Finland’s anti-competition ideas and actions. The six education concepts reviewed by the investigators were equality, homogeneity, learning, justice, evaluation and competition. For the last part, the investigators summarized inspirations gained from the Finnish education system, and this section included lessons learned from Finland regarding attaining competitiveness from overlooking it, and reflections for Taiwan in terms of the trend of students and inter-school competitions.