由於身心障礙學生教育需要額外之特殊教育教學及相關支持服務，其所需相關教育資源投入亦較為龐大，致融合教育政策之推動較為緩慢。但融合教育為現今國際教育之主流，其實施成效往往被視為該國教育發展及人權保障之指標，而台灣自1997年修正《特殊教育法》後，特殊教育開始確立朝「最少限制環境」之融合教育推動，迄今已屆15年，其雖已顯現相當成果，但如何更為精進，值得進一步探討與改進。本文藉由文件分析法及次級資料分析法，探討聯合國、美國及芬蘭融合教育之發展歷程及內涵，進一步對台灣融合教育之推動現況予以瞭解分析，並依據研究結論提出五項具體作法建議：一、採納聯合國公約、協定及計畫；二、落實各級學校教師心態轉變及對教育人權之認知；三、建立特教教師具備身心障礙教育專業權威地位；四、發展普通班教師之身心障礙教育領域專業知能；五、強化各項促進融合教育推動作為。而除上述建議外，更應融入台灣的社會文化發展脈絡，發展符合台灣國情之融合教育政策，期在既有優良之基礎下，發展創新的教育策略，邁入先進國家之林。

Because students with disabilities need more educational resources, the promotion of inclusive educational policy in Taiwan has progressed at a relatively slow pace. However, as inclusive education has become an international trend and the degree to which a country provides inclusive education has become an indicator of the country's educational development and human rights protection, Taiwan has striven to promote inclusive education by taking various measures such as amending the special education act in 1997. The amended special education act has aimed to promote the so-called "least restrictive environment" inclusive education. Much has been achieved since 1997, but there is still room for improvement. For a better understanding and analysis of the current development of inclusive education in Taiwan, this study used document analysis method and secondary data analysis to investigate the developmental process and the content of the inclusive education of the United Nations, the United States and Finland. Based on the findings, five recommendations are made. First, Taiwan should adopt the UN frameworks. Second, teachers of all levels should have a clear understanding of what human rights are, and there should be a shift in their mindset regarding inclusive education and human rights. Third, special education teachers should have knowledge about the education for disabled students, and they should be recognized as such professionally. Fourth, teachers of general education should have professional competence in the education for disabled students. Finally, there should be more and better programs or activities for promoting inclusive education. On top of the above five recommendations, inclusive education in Taiwan should be developed in accordance with Taiwan’s sociocultural context in order to develop innovative educational strategies and to be counted as a developed country.