目前我國各級各類教育中，經法規授權主管機關訂定課程標準或課程綱要做為施教依據者，除一般中小學教育外，尚有幼稚教育、補習進修教育、特殊教育及非教育部主管的軍、警教育；其中，國民教育及後期中等教育階段的高級中學與職業學校，則更進一步藉由法令建置教科書制度，以貫徹此等國家課程準據之規範內涵。在當前之法規架構下，中小學課程準據雖經教育部定位為不具外部效力的行政規則，惟依據課程準據編輯、審定之教科書，原則上卻屬學校及其教師必須選用的教材。為釐清其中爭議，本文乃以相關法令規範為基礎，除參照不同教育類別之課程與教科書制度，並將針對中小學課程準據及其審定本教科書之性質進行分析。依據本研究之分析結果，將課程準據定位為行政規則，雖有尊重教師專業及促進課程自主的潛在價值；惟就我國現階段社會條件及整體法令體系而論，仍須先行肯認課程準據之法規命令地位，始具有限制學校選用審定本教科書的正當性，亦方能據此落實國家之課程規範內涵及教科書政策。

The current education system in Taiwan is mainly operated based upon curriculum regulations, i.e., curriculum standards or curriculum guidelines, established by the authorized administrations. The education system encompasses: elementary and secondary schools, preschools, tutorial education, special education, as well as the military and police education. Among them, compulsory education, senior high education and vocational education are all governed by the textbook review and approval system in an attempt to meet the official curriculum regulations. Under the framework of current law systems, the curriculum regulations in the elementary and secondary schools are administrative rules without direct external effects as legal norms, according to the Ministry of Education. Yet, textbooks that are edited, reviewed and approved based on the curriculum regulations are required instructional materials in schools. To clarify the disputes, this study analyzes curriculum regulations and approved textbooks by consulting the related law and regulations, as well as the textbook review and approval system. The study finds that by defining curriculum regulations as administrative rules, it has the potential value of respecting teachers as professionals and enhancing curriculum autonomy. However, considering the current social condition and overall law system in Taiwan, it is essential to recognize the legal order status of curriculum regulations because this makes it legitimate to require the adoption of the approved textbooks, which, in turn, helps realize the national curriculum regulations and textbook policies.