理想的翻譯課程，理論部份應該以授課者自己所遵循的翻譯理論為基本架構，而整個課程的設計，原則上，應該建立在該理論體系的基礎上。不過，是否要將這個理論體系放在更大的架構，從時代背景以及不同取向出發，介紹五花八門的中外古今理論，則要看時間是否允許而定。更理想的作法是，授課者有一套屬於他或她自己整理出來的理論體系，而整個課程就從該理論體系發展出來，如此，不但翻譯的傳授與學習有理論基礎，理論與實際也不會脫節。本文提出翻譯基本上包括原文閱讀與目標語寫作，以及如何解決語言差異問題的概念，然後從這個基本概念出發，發展出一套翻譯理論，再根據理論，建議正確的翻譯過程並指出影響翻譯的因素與問題，然後再針對這些因素與問題，以實例歸納出解決之道，使得這些解決辦法不但具有學理根據，而且是經過有系統的整理與討論。

Ideally， a translation course should include a theory section and the theory section of such a course should be based on a theory which the instructor embraces. Whether the theory is to be introduced in a large context which might include the history and different approaches oftranslation should depend on whether there will be enough time It would be better if the instructor has worked out a theory of his own and the course actually shows how the theory should be implemented. In this way the teaching and learning of translation is expected to be based on some theory. Moreover， the theory and the implementation will not be on two different tracks. This study advocates that translation is basically about reading the original text， writing the same message in the target language， and how the differences between two languages should be compromised. It is showed how a theory is developed from this fundamental idea Based on the theory， the process of translation is suggested， the perplexing problems of translation are pointed out， and certain solutions are proposed.