由於新型冠狀病毒肆虐多年，使得遠距教學一時成為顯學。許多相關研究透過問卷調查發展出遠距教學的成功關鍵因素；本研究運用紮根理論，深入探討影響遠距教學的關鍵因素及彼此間之關係。 本研究首先透過彙整相關研究，發展出問卷大綱，透過多次深度訪談、推導出雛形研究架構，分析過程以開放性編碼、主軸編碼逐步來修正研究架構，最後以選擇性編碼說明各因素間之關係。 研究結果發現，遠距教學平台的軟硬體環境優化是促成遠距教學能流暢進行的必要因素；遠距教學必須調整原先的實體教學策略、輔助工具與適合線上的評量方式，讓學生更能掌握學習重點。遠距教學必須強化遠距教學師生、及學生間的互動關係，搭配分段式學習法，持續建立學習信心及動機，藉由任務導向的方式，培養解決問題的能力。在遠距教學情境下，教學策略上必須加強誘發學生自主學習的動機，才能穩定實施長期遠距教學的策略。調整適應遠距與實體教學的混合課程，是未來的轉型目標。

Years of COVID-19 has made distance learning an important research topic. Many related studies have developed the key successful factors on the distance learning through questionnaire surveys; however, this study uses Grounded theory to deeply explore the key factors affecting the distance learning and the relationship between them. This study first developed a questionnaire outline by summarizing relevant research and deduced a prototype research framework through multiple in-depth interviews. In the analysis process, open coding and axis coding are used to gradually modify the research structure, and finally, selective coding is used to illustrate the relationship between various factors. The results showed that the optimization of the software and hardware environment of the distance teaching platform is a necessary factor to promote the smooth progress of distance learning. It is also necessary to adjust the original physical teaching strategies, supporting tools and online assessments methods to help students grasp the learning objectives. Distance teaching must strengthen the interactive relationship between students, with segmented learning method, to continuously build learning confidence and motivation, and to develop problem-solving ability through task-oriented methods. Distance learning must strengthen the motivation of students’ learning autonomy, in order to implement the long-term distance learning strategy steadily. In the future how to adapt to the hybrid/blended learning of distance and face to face learning to make the learning more perfect is the transformation goal.