21世紀社會和健康議題改變，臺灣物理治療界為所面臨的健康照顧需求增加，以及全球物理治療師執業範疇擴增，推行養成教育改革，然而有關於全球物理治療師執業與養成教育的資料有限。本論文的目的為回顧全球健康照顧與物理治療需求，以及物理治療師執業與養成教育的資料，並與臺灣資料相比。根據世界物理治療聯盟2021年度117個會員國調查顯示，63%會員國之人力密度>1名物理治療師/1萬人口，81%需執照考或註冊，75%允許民眾直接就診，72%學校密度>1所/500萬人口，80%執業最低教育資格為大學或研究所，66%含執業自主課程，72%設有研究所。世界物理治療聯盟新近公布的『物理治療師教育架構』，提供新設與改進養成教育的指引。與全球的資料相比，臺灣物理治療師的人力與學校密度，均在世界水準，養成教育含執業自主課程，並須通過國考方能執業，且已開始設立先進國家的Doctor of Physical Therapy學制；然其執業最低教育資格，設在專科級且民幕尚無法直接就謗，以致物理治療師未能充分發揮完整照顧民眾健康的服務，此乃未來物理治療專業團體與政府部門須一起努力的方向。

As social and health profiles have significantly changed in the 21st century, Taiwan has implemented physiotherapist entry level education reform to prepare students for the expanded scope of practice in a global sense and to meet the increased healthcare needs. However, the information concerning global physiotherapist practice and education is limited. The purpose of this special issue paper is therefore two-fold: (1) to review the global healthcare and physiotherapy needs and physiotherapist practice and entry level education, and (2) to compare the Taiwan physiotherapy data with global data. According to the 2021 Annual Member Census of World Physiotherapy, 63% of the member organizations report a workforce density of >1 physiotherapists per 10,000 population, 81% require a license or registration to practice, 75% permit some form of direct access, 72% have a density of >1 physiotherapy schools per 5 million population, 80% set bachelor’s or graduate degree as the minimum education qualification required to practice, 66% include curriculum for autonomous practice, and 72% have graduate schools for advanced study. The World Physiotherapy physiotherapist education framework sets expectations for the establishment and reform of entry level education programs. Taiwan’s physiotherapist workforce and school density are equivalent to the global level, with the entry level programs containing curriculum for autonomous practice and some recently being upgraded into Doctor of Physical Therapy programs. However, the minimum education qualification required to practice is set at the diploma level and direct access is not permitted yet creating a gap between educational curricula and the current legislative and regulatory status in Taiwan. If future reforms aim to fully address healthcare needs by ensuring that clients access to qualified physiotherapists when they need them, collaborative efforts of physiotherapy professional organizations and governmental departments will be required.