隨著少子化的現象日趨明顯，學校班級數逐年減少，遂造成教師超額問題。面對教師超額的產生，學校如何因應，以及縣市政府教育當局應如何處理超額教師介聘等，已是國內教育的重要課題。本研究旨在瞭解臺中市國民小學面臨的超額教師問題時，各校所訂定的超額教師介聘要點之內涵，進一步探討可能衍生的問題。本研究採內容分析法，蒐集臺中市56 所公立國民小學「超額教師輔導遷調介聘作業要點」，進行文件內容分析，並根據資料分析結果，獲致以下結論：一、正視「後進先出」超額原則產生的效應。二、慎思「介聘積分」的超額原則對教學效能的影響。
三、留意「抽籤」的超額原則造成的恐慌心理。四、避免「校內積分制」的超額原則破壞教師互助關係。最後，依據研究發現，提出相關建議，以供教育相關單位與人員參考。

With the phenomenon of low birth rate has become more evident, the number of classes is decreasing, and the problem of surplus teachers arises. This is an important issue in education how the schools respond to and the municipal administration deal with the reassignment of surplus teachers. This study aims to study the content of the surplus teacher reassignment plans of elementary schools in Taichung city and to
discuss its potential problems.This study adopts content analysis method by collecting the surplus teacher reassignment plans from 56 public elementary schools in Taichung City. The conclusions of this study are as follows:1. Face up to the effect deriving from the "last-in first-out" principle.2. Consider carefully the potential problem caused by the scoring system which emphasizes teacher’s administration work rather than teaching performance.3. Pay attention to the psychological negative impact on the surplus teacher generated from “drawing lots”.4. Avoid the side effect of the surplus teacher reassignment plan, which may discourage teachers’ inner motivation for teaching.Based on the results of this study, some recommendations are suggested for educational administrators and teachers.