本研究主要目的在以國際組織及先進國家重視的重要指標性項目，探究身心障礙教育服務對象、身心障礙學生接受特教服務及身心障礙教育資源之情形，以掌握國內身心障礙教育實施的現況，有助於檢討或規劃政策方向。以自編問卷於96 學年度調查25 縣市特教承辦人，並分析特教通報網次級資料，主要發現包括：(1)服務對象：學前至高中職階段89,900 名身心障礙學生中，男女出現比率約65%和35%；國教階段身心障礙學生占學生總數約2.3%；學前身心障礙幼兒以發展遲緩和智能障礙所占比率最高，國中小和高中職最多為智能障礙和學習障礙；身心障礙學生人數在二、八、九年級有增加情形。(2)接受特教服務情形：身心障礙學生就讀公立園所或學校的比率為學前33.6%、國中小98.8%、高中職62.2%；各教育階段大多數身心障礙學生就讀普通班，學前幼兒得較多巡迴輔導服務，國中小學生得較多資源班服務，高中職學生約44%就讀特殊班或特殊學校；95 學年度國中應屆畢業身心障礙學生升學率約91.3%。(3)教育資源情形：各教育階段一般公立學校或幼稚園設有身心障礙類特教班級的普及率分別為公幼9.6%、國小46.5%、國中76.5%、高中23.5%、高職66.3%；學前至高中職身障類專任特教教師專業合格率平均約91.2%；法定無障礙設施設置合格率國小約48.5％、國中約42.5％；縣市編列之特教經費占主管教育總預算比率有四縣市未達法定標準，縣市差異大。最後，依研究結果提出有關保障教育權益及推動特教政策方向等建議。

Based on some indicators on educational provision for students with disabilities, this study intends to investigate what resources and services are provided for students with disabilities across different levels of education in Taiwan and who receives such services. A questionnaire was designed to collect data from city/county educational authorities in the school year of 2007and selected data in Special Education Transmit Net were analyzed. It was found that approximately 2.3% of students recieving compulsory education have disabilities, and were mostly identified as having developmental delays, intellectual disabilities, or learning disabilities. The male-female ratio was reported to be 65:35. The percentages of students with disabilities receiving special education in public schools were about 33.6% at preschool, 98.8% at elementary and junior high, and 62.2% at senior high levels. Most of the students with disabilities were placed in regular classes at all levels; however, there were more itinerant specialist assistance in preschools, more resource room programs provided in elementary and junior high schools, but 44% of students with disabilities at senior high level were educated in special classes or special schools. Approximately 91% of junior high school graduates with disabilities attended advanced study in senior high schools. In terms of service accessibility in public schools, 9.6% of preschools, 46.5% of elementary, 76.5% of junior high, and 23.5% of senior high schools provided special education for students with disabilities. Variation of resources among counties or cities has great impacts on what and how special education and related services are delivered to children with disabilities. Some recommendations are offered to protect rights to education for students with disabilities and to promote special education policy.