廁所是構成國小師生生活的重要場所，它提供滿足師生基本生理需要的功能，廁所品質是評估學校教育品質的重點項目，也是檢視校長辦學績效的關鍵指標，改善廁所實不容當前教育行政單位和學校忽視。本文聚焦討論構成國小特色廁所的教育理論基礎，並配合幾個實例說明。首先，指出構成特色的三個向度：數量、質量和能量，討論構成廁所的三個形式要件和三個內容要件，提出一個國小特色廁所的定義和運作規準。接著討論構建國小廁所的十四項理論基礎如教育學、心理學和其他學科，進而指出國小廁所可扮演八項角色及發揮八項功能。再者根據特色廁所發展歷程，從教育領導和校長領導角度，提出科技領導、文化領導等十三個領導理論基礎。最後提出十二所國小和國中特色廁所實例做為說明。

Toilet is the important place for teachers and students in elementary school. It satisfies the function of basic psychological need for teachers and students. The quality of toilet is one of the important items to assess the school education quality, as well as the critical indicator to review principal’s management accountability. Educational authorities and schools can not ignore to improve the school toilets. So the study focused on discussing the educational theoretical bases for characteristic toilet in elementary school and proposed several practical examples to illustrate. Firstly, quantity, quality and energy as the three dimensions for defining characteristic. Three appearance requirements and three inner content requirements about building toilet were discussed. One definition and some operational criteria for characteristic toilet in elementary schools were also proposed. Moreover fourteen theoretical bases for building elementary school toilet such as pedagogy, psychology and others were interpreted. Furthermore, the elementary school toilet can play eight roles and eight functions. Based upon the developmental process of characteristic toilet in elementary schools, with the viewpoints of educational leadership and principal leadership, thirteen leadership theoretical bases included technology leadership, cultural leadership and other leadership, were provided. Finally 12 practical examples of characteristic toilets in elementary schools and junior high schools were discussed.