教科書在中小學教學中佔有重要地位，教師或是視之為課程架構的依據，或是以之為課程的主要內容，因此教科書成為課程綱要與教學實際之間的橋樑。為了實踐課程綱要理念，我國的國中小教科書須依課程綱要編寫，經審查核可後始得發行，而編者的主要工作即在致力於將課程綱要內涵轉化為教材。這轉化的過程包含對課程綱要的理解、解釋，以及將其所理解的意義應用於教材教法的設計，而「理解、解釋、應用」即是「詮釋」。本研究乃依詮釋學的理論，分析課程綱要與教科書產生差距的問題與成因。研究發現，編者雖理解課綱的目標在培養能力，也能解釋能力指標意義，但是在教學設計上卻未能引導學生探究問題，以致難以體現課綱精神。而導致教科書與課綱差距的主要成因是：課程綱要的明晰性不足，難以引導教科書編寫；欠缺「能力導向」教材設計思維，以致難以實現「培養能力」的目標。為了讓教科書適切轉化課程綱要，未來可提供課程綱要的解說文件，並應建立教材發展的專業支持機制，強化教科書發展者的專業知能。

Textbooks play a crucial role in primary and secondary school teaching. Teachers implement them either as the basic framework of their curricula or as the main content of the courses they teach; therefore, textbooks are the bridge between curricular guidelines and instructional practice. Prior to their release, primary and secondary school textbooks must be edited and reviewed according to ideal guidelines. Hence, the primary task of textbook editors is to transform curricular guidelines into textbooks. Such transformation involves understanding and explaining the guidelines, and applying that understanding to the material and instructional design. The words, “understanding,” “explanation,” and “application," are "interpretation” in hermeneutics terms. Based on hermeneutics theories, this study analyzed the problems and factors of this transformation process. The main findings of this study were as follows:
1. Although textbook editors understand that curricular guidelines are designed to cultivate competence and can facilitate explaining competence indicators, the subject matter of textbooks does not embody guideline ideals because textbook editors do not engage in inquiry approach of instructional design.
2. The two factors that create the gap between textbooks and guidelines are the inadequate clarity of curricular guidelines and the lack of competence-oriented instructional design awareness exhibited by textbook editors.
To narrow the gap between textbooks and guidelines, the paper indicated that it would be of particular benefit to provide documents that explain curricular guidelines and design professional mechanisms that support textbook development and strengthen the proficiency of textbook editors.