本文探討彈性學習時間在技術型高中商業與管理群的實務規劃情形，彈性學習時間為十二年國民基本教育中特色之一，賦予學校充分自主空間，也提供學生更為多元自主學習機會與彈性。本文以立意取樣選取12所設有商業與管理群之技術型高中，以各校通過檢視之課程計畫書，進行彈性學習時間的課程內涵分析，包括109、110、111學年連續三個學年課程計畫，分析其彈性學習時間之開設年段與節數、課程類型的多寡、本土語文／臺灣手語實施的變化影響等。獲致彈性學習時間節數安排以高中三年級最多，並於111學年呈現下降情形；彈性學習時間之課程類型均能於課程中展現，但開課數則逐年下降；本土語文／臺灣手語課程的實施，相對限縮彈性學習時間實施的空間三項結論，並提出相關建議，據以作為未來精進彈性學習時間實施效益之參據。

This article discusses the practical planning of alternative learning period in the commerce and management cluster of vocational high schools. Alternative learning period is one of the characteristics of the 12-year compulsory education. It gives schools full autonomy and provides students with more diverse and independent learning, opportunity and resilience. This paper selects 12 vocational high schools with commerce and management cluster s and analyzes the curriculum of the alternative learning period, including the three-year curriculum plans for the 2020, 2021, and 2022 academic year to analyze the sessions of alternative learning period, the course types, the impact of changes in implementing of local languages, etc. The results showed that alternative learning period was mostly planned for the third-year students, and a decline was shown in the 2022 academic year. All types of courses with alternative learning period were in the curriculum, but the number of courses was decreasing year by year. In conclusion, it showed that the implementation of local language courses for alternative learning period was relatively limited. The study put forward relevant suggestions as reference for improving the implementation of the alternative learning period in the future.