我國各級學校專任運動教練制度始於2003 年修正「國民體育法」及「教育人員任用條例」，使 專任運動教練取得法源依據並正式列為教育人員，其後教育部於2006 年再度修正「教育人員任用 條例」、2008 年修正「各級學校專任運動教練聘任管理辦法」，制定職務等級表與專業加給表，賦予 專任運動教練薪資待遇之法源依據。據此，本文透過文件分析法，將以專任運動教練薪資待遇制度 為探討重點，先介紹薪資待遇的理論基礎及專任運動教練薪資待遇之制度沿革，期對目前專任運動 教練薪資待遇制度有全盤之認識，接著進一步瞭解教育部如何設計專任運動教練之職務等級表與專 業加給表，背後邏輯建立薪資待遇制度，最後，在制度設計和建制目的方面，討論與現行教師制度 之差異。

School fulltime athletic coaches system in our country has started by revising “National Sports Act” and ”Act of Governing the Appointment of Educators” since 2003. This makes fulltime athletic coaches be officially employed by the government with legal basis. After that, Ministry of Education revised “Act of Governing the Appointment of Educators” again in 2006, and revised “Regulations Governing Employment of Fulltime Athletic Coaches at School” in 2008. By making the forms of specific salary rank and profession allowances, these became the basic legal source of the salaries for fulltime athletic coaches. First, with document analysis, this paper explores the historical development of fulltime athletic coaches compensation, introduces the analysis of compensation theory, and produces a comprehensive overview of the salary system. Further understand the issue how to design the scale of positions and salary rank from Ministry of Education. Finally, the study explores the difference between former and current teacher’s compensation system in the system designs and established purposes.