本文的研究問題有三，一是了解外語教學教材中應有的文化教學內容，二是了解現今華語綜合性教材之文化教學內容現況，三是提出對於華語綜合性教材中與培養學習者文化能力的內容相關的編寫建議。 本文首先從研究外語教學的學者們對於文化教學的意見以及《AP中文課程大綱》、《歐洲共同語文參考架構》、《國際漢語教學通用課程大綱》等重要的外語教學大綱，了解現今外語教學中文化教學的目標已從教授學習者文化知識逐漸轉變為培養學習者的文化能力。並依前人對於能力的定義，將外語教學中的文化能力分為文化知識、文化技能、態度以及文化意識四部分。再依此四大部分，探討文化能力之概念如何落實於課堂教學之教材中。接著，本文依據討論結果，分析在臺灣使用率最高的兩套華語綜合性教材――《新版實用視聽華語》及《遠東生活華語》，以瞭解目前教材關於文化能力內容的呈現現況。本文分析結果發現，兩套教材皆僅呈現文化知識，至於培養文化技能、態度、文化意識等練習活動則相當缺乏。 最後，本文參考分析結果，從文化知識、文化技能、態度、文化意識等四部分，提出對於華語綜合性教材中文化能力內容編寫之建議，冀能對於未來教材文化能力內容之規劃及開發有所助益。 / This study aims to integrate some results of recent research in theory and practice of teaching culture competence in foreign language teaching into methods and materials of teaching Chinese as a Second Language (CSL). Researcher focus on three topics: (1) Which are the aims of teaching culture in foreign language teaching? And what are the subjects of teaching cultural competence? (2) To what extend do content and method in CSL comprehensive teaching materials conform to these aims and subjects? (3) What suggestions should be given to the editors of CSL comprehensive teaching materials in order to improve the acquisition of culture competence of Chinese language learners? This study starts with an overview of theories of developing culture competence in foreign language teaching. The aims and methods of teaching culture in standard curricula for language teaching as the “AP Chinese language and culture course description”, “The Common European Framework of Reference for Languages” and the “International Curriculum for Chinese Language Education” will be analyzed. According to this, it can be seen that the goals of cultural teaching shifted from merely providing cultural knowledge to developing cultural competence. There are different concepts about what culture competence is, how we can evaluate it, and how we can develop it. This study makes use of the description of cultural competence by means of four aspects: cultural knowledge, cultural skills, attitude and cultural awareness. These four aspects can be seen as a basic concept for teaching cultural competence, too. Modern didactics and materials should be aware to develop each aspect of culture competence. How are these aims for developing culture competence presented in present CSL materials? A detailed analysis of two common teaching materials (“Practical Audio-Visual Chinese” and “Far East Everyday Chinese”) shows that teaching culture is mainly restricted on teaching cultural knowledge. There is a noticeable lack of exercises and practices to develop cultural skills, to promote a positive attitude to cultural diversity, and to develop cultural awareness. Finally, the suggestions for developing cultural competence in CSL teaching materials will be given in conclusion, and wish this study will help development of Chinese teaching materials edition in future.