核心素養的內涵與精神，承續自九年一貫課綱中的十大基本能力，而在新課綱中更進一步強調課程轉化，以助於落實在實際教學之中。不過，究係如何進行課程轉化，以把握核心素養的精神，仍將是教學現場的課程教學能否轉為素養導向的重要關鍵與挑戰。本文關注並討論核心素養的課程與教學設計，嘗試具體說明課程轉化的兩個重要原則並探討教案呈現的重點。從本文的討論中可以發現，新課綱中有關核心素養的實踐，一方面有賴落實上述課程轉化的原則與精神，另一方面則有賴提升教師的課程與教學專業。因此，九年一貫課綱與新課綱之間的關係，並非是斷裂式的進展，而是一個持續深化的歷程。

The concept of key competency follows the main ideas of 10 key competencies in the 9-year Curriculum Guideline. Furthermore, it is the curriculum transformation that is addressed in the newly introduced Curriculum Guideline 2014 for the 12-year Basic Education. However, how can the key competencies be implemented in school curriculum and instruction is still a big concern. This paper aims to explore curriculum design and instruction planning for key competencies. In particular, two principles for competency design is analyzed and writing of instruction plans is discussed. It is concluded that, on the one hand, implementation of key competencies relied on the practice of curriculum transformation and, on the other hand, professional development of teachers is critical for the implementation of the new Curriculum Guideline. Therefore, it is not a clear gap, but a successive development, between current and new Curriculum Guideline.