隨著融合教育的趨勢，愈來愈多特殊需求幼兒在普通班就學，加上幼托整合之後，融合教育情境中的幼兒發展與特殊需求落差擴大，普幼教師更加需要依據學生個別需求實施差異化教學，彈性調整教學內容和評量方式，以提升學習效果和引導學生發展。而課程調整策略是落實差異化教學最重要的方式。目前學前課程調整的文獻與實務主要聚焦在外在調整策略。然而，愈來愈多學前研究證實幼兒關鍵能力和自我調節能力在兒童發展與學習所扮演的重要角色。顯示強調調整幼兒行為以建立幼兒內在的能力的內在調整策略是課程調整更加不可忽略的一環。因此，本文歸納分析主要文獻提出一完整涵蓋內外在調整策略的「PEACI課程調整模式」，作為實務工作者設計適性學前融合課程與教學及進一步研發工作的參考。並建議未來相關政策與培訓亦應更多納入對內在調整策略的重視，由現行之三個課程調整向度之八項調整策略，擴展為PEACI模式所涵蓋的五個向度和十項策略，以增進教師落實差異化教學之效能。

With the trend of inclusion, young children with special needs who attend regular classrooms are increasing in number. Also, as the gap in the context of inclusion among the developmental levels and special needs of preschool children becomes larger after the integration of kindergartens and nursery schools, preschool teachers need to implement differentiated instruction according to students’ individual needs, and make flexibly adjustment to the instructional content and assessments to enhance learning achievement and to guide students’ development. An essential way to implement differentiated instruction is through curriculum modification. However, the current literature and practice of preschool curriculum modification primarily focus on external modification strategies. Nevertheless, an increasing amount of preschool studies have confirmed the important role played by children’s key abilities and self-regulation in their development and learning. Studies show that internal modification strategies that emphasize on adjusting children’s behaviors to establish their inner abilities is a more indispensable part of curriculum modification. Therefore, this article reviews the literature critically and proposes a ‟PEACI curriculum modification model” that covers internal and external modification strategies as a frame reference for researchers and practitioners to design adaptive curriculum and instruction for preschool inclusion. It is also suggested that related policies and trainings should emphasize on internal modification expanding from current eight strategies of three dimensions to 10 strategies of five dimensions of PEACI model, to enhance teachers’ efficacy in implementing differentiated instruction.