智能障礙學生學習效能一直是特殊教育關注重點，本研究針對國內特殊學校高中職教育階段智能障礙類課程進行內容分析，參照身心障礙者權益保障法將於2012年全面採用國際健康功能與身心障礙分類系統（ International Classification of Functioning, Disability, and Health，簡稱ICF）之「活動與參與」編碼進行指標勾稽，分析智能障礙類課程中與ICF活動及參與成分，並根據結果提出相關建議。

Leaning efficiency of students with intellectual disabilities has always been the foci of concern for special educators. Since the International Leaning efficiency of students with intellectual disabilities has always been the foci of concern for special educators. Since the International Classification of Functioning, Disability and Health (ICF) will be put into practice in 2012, as mandated in People with Disabilities Rights Protection Act, the authors tried to analyze the contents of special education curriculum for students with mental retardation, making reference to the ICF coding and qualifier framework. It was hoped that the results of the analysis, the relationship between the chapters (activities and participation) and the curriculum, could help answer the question whether the ICF cods could serve to be indicators of learning efficiency for students with intellectual disabilities. Based on the findings, the authors also made some suggestions for future implementation.