台灣新興的跨國婚姻熱潮使得由台灣男性與東南亞籍女性組成的新住民家庭漸多，新住民子女現今多就讀幼稚園與國小低年級，新住民子女教育的研究多為小學階段其學業成就等能力，研究取樣差異使結果大相逕庭，對新住民子女幼教老師本身的研究缺乏，故研究者將研究重點放在新住民子女幼教老師。本研究採質性研究法，探討兩位背景相當的幼教老師教學。目的在瞭解多元文化教學觀點有哪些、持不同教學觀點老師之教學困境、解決策略有何不同，並深入探討其觀點與困境、策略之間的關係。資料蒐集採深度訪談法，用三階段編碼分析資料，研究對象是從9位教師的訪談中分析出最符合同化觀點的小慧老師與涵化觀點的小芳老師。 研究結果如下：（1）透過文獻探討歸納出多元文化教育場域中有兩類教學觀點，一為同化觀點，一為涵化觀點，兩者分別對低社經地位與少數族群學生學習成就低落原因的解釋、文化有無優劣、文化融合有不同的主張。（2）兩位老師皆面臨的教學困境有語言、家庭、課程方面，小芳老師尚有幼兒方面的困境。新住民幼兒說話腔調使教師聽不懂，小慧老師致力矯正其口音與腔調、小芳老師則是課後請教家長；此乃因小慧老師持有同化教育中官方語言教育的觀點。（3）新住民子女的學習與行為較依賴老師，小慧老師認為新住民子女的學習較差乃因其本身文化不利、新住民沒有教育下一代的能力，所以請父親輔導其課後學習，而母親監督就好，不需參與輔導；小芳老師則肯定新住民的教育能力、並認為新住民子女行為問題是家庭文化與學校文化之間落差使然，故充分與家長溝通，調整母親工作時間使其有時間教育孩子。（4）小慧老師認為新住民文化是低落的，且不需要傳承、新住民沒有能力傳承其文化，故在課程中沒有東南亞文化教材，而在教授台灣文化教材時發生幼兒經驗不足無法團討的困難；小芳老師認為新住民有教育能力、並認為雙重文化是優勢，於是請新住民子女分享其回東南亞的經驗、設計相關文化主題活動。（5）小芳老師班級中的新住民子女感到自卑時，她會鼓勵其尊重母親原生文化以增加幼兒自信。最後建議教師應培養反思能力、建立多元文化教育觀點量表。 / The new immigrant families have increased with the surge of cross-cultural marriages between Taiwanese and Southeast Asian spouses, most of whose children study in kindergartens and elementary lower grades. Sampling may result in significantly distinct analyses on learning capabilities of those elementary children, and researches on their preschool teachers are relatively absent; therefore, the study focuses on preschool teachers and applies the qualitative research to 2 teachers of similar backgrounds in order to explore which perspectives in multicultural education field, explore the variations on teaching difficulties and resolving strategies of teachers with dissimilar education perspectives and to discover the relationship between both. The study includes in-depth interview for data collection and three-stage coding for data analysis, and selects Teacher Hue and Teacher Feng respectively matching assimilation and acculturation perspectives out of 9 interviewees as research targets. The study reveals the following findings: (1) assimilation and acculturation perspectives in multicultural education fields through documentation induction, stand different on reason explanations for lower social and economic positions and learning achievements of the minority students, cultural superior or inferior quality, and cultural integration, (2) two teachers have teaching difficulties in terms of language, family, and course, as well as kid issues only for Feng, and when getting confused of kid’s expressions, Hue with official language prospective in assimilation education is devoted to correcting assent and pronunciation while Feng consulting parents after school, (3) those students used to rely on teachers on learning and behavior, and Hue contributes inferior learning capability to disadvantaged culture background and education ability of new immigrants and suggests home learning assistance of father and supervision of mother instead of after school programs while Feng considers cultural gap between family and school resulting in their behavior issues and emphasizes communications with parents to enhance mother’s education, (4) education difficulties on their involving in discussion in grass-root course happen to Hue who believes no necessity for heritage of inferior Southeast Asian culture and absence of heritage potential of new immigrants, and thus ignores Southeast Asian culture in teaching materials while those children are welcome to share their alien experiences and design relevant cultural activities by Feng who accepts education capability of new immigrants and ensures advantages of dual culture, and (5) Feng encourages those children feeling inferior to respect mothers’ culture, enhancing their confidence. The study eventually suggests that teachers shall cultivate retrospective potentials and establish multicultural education perspective inventories.