本文旨在為校長對特殊教育需求的觀點提供理論化的解釋。研究過程採個別訪談法訪問台灣地區二十五位中小學與特殊學校校長，藉由學校領導者的角度來瞭解他們如何定義所謂有特殊教育需求的學生，並藉由他們的看法來剖析障礙與資優是否為價值中立的概念。本文首先探討文獻對障礙與資優的觀點，接著以特殊教育社會學取向分析研究結果。研究結果發現資本主義社會下的校長多採本質論者觀點來定義特殊教育需求，且多接受特教法和鑑輔會對於特殊教育需求的定義；但也有部份校長則以實務工作經驗為依據，認為特殊教育需求一詞應被賦予更多元的觀點。此外，比照法令與政策文件結果亦顯示障礙和資優的概念並非為中立且無價值觀導向的概念。目前特殊教育法雖已修法，然其對於所謂特殊教育需求所下的定義是否足夠符合現今多元的社會現狀，有待商榷。本文希冀能為研究或政策做出貢獻，以利未來參考。

This study sets out to understand how primary, secondary and special school principals in Taiwan define special educational needs (SEN) and how they identify students with SEN, and to examine whether disabilities, giftedness and talent are value-free concepts in terms from the perspective of school leaders. The article thus offers a theoretical explanation of principals' perspectives on SEN. After a review of literature regarding perspectives on disability and giftedness, the researcher individually interviewed twenty five primary, secondary and special school principals in Taiwan. The results were analyzed via a sociological perspective on special education. In our capitalistic society, the majority of principals have been found to adopt an essentialist perspective to understand students with SEN, and they tend to accept a definition of SEN based on the Special Education Act and the findings of the Identification, Placement and Counseling Committee. Based on their practical experience, however, some principals suggest that we should take more diverse perspectives to understand the term SEN. Furthermore, the results also show that disability, giftedness and talent are not neutral and value-free concepts when contrasted with law and policy documents. The Special Education Act has been amended recently, but the definition of the term SEN remains ambiguous and open to discussion. This study hopes to contribute to relevant research and policymaking in the future.