教育部從民國八十七年公布「國民教育階段九年一貫課程總綱綱要」，並於民國九十學年度起逐年實施九年一貫課程，此課程主要特點在於以「基本能力」替代過去所重視的「學科知識」，期能培養學生具備「帶著走」的能力。然而新課程卻面臨了實務上的挑戰，其中之一為課程綱要中能力指標的解讀與轉化。本文欲從Bloom認知目標教育分類修訂版進行數學學習領域能力指標之解讀，希望找出分析能力指標的方法，期使教師和教材編制者易於了解指標，同時也可以幫助教師有效了解課程計畫、教學和設計評量；其次，本文也希望使用教學目標的分類，系統化的歸類分段能力指標，同時提供評量及示例，以評估學生成就；最後，本文乃提出認知領域教育目標分類表在教學上的應用，期能提供教育工作者進行教學、評量及後續分析之參考。

One of the major features of Grade 1-9 Curriculum Guidelines (Ministry of Education, 1998) is the concept of “subject knowledge” being replaced by “core competence” in expectation of bringing up the "lifelong learning" abilities of students. However, implementation of the new curriculum has encountered many challenges. One of the challenges is how educators interpret and transform these guidelines. In this article, the authors try to develop the competence indicators in learning area of mathematics studies based on Revision of Bloom's Taxonomy of Educational Objectives. Analysis methods that might be helpful to teachers and textbook developers in understanding the indicators, are also reported. In addition, this article categorizes the competence indicators and provides assessment examples for math achievement evaluation. Finally, the application of Bloom's Taxonomy of Educational Objectives in teaching, assessment, and further studies is discussed.