本文以論述分析的研究方法，蒐集整理與比較基準點相關的概念，釐清比較基準點研究 上的模糊點，並以比較文學及經濟學的論述，補足比較教育研究成果的不足。接著運用重建 後的比較基準點模式，提供高中美術課程綱要修訂的比較基準點建構流程，以作為將來修正 美術或其它學科課綱的有效方法論之一。

The study is based on discourse analysis method to collect and deal with the data of tertium comparationis, and try to make use of comparative literature and economics to clarify the concept of tertium comparationis to compromise the lack of prior studies. Then it made use of the model to provide a process to rebuild Senior high school Art or the other Curriculum Guidelines, and supply it as one of the useful theory.