本研究的主要旨意，在探討國民小學超額教師人力運用方案之認知、態度、執行困難及選擇優先順序的相關問題，並依研究結果提出建議。 本研究採用文獻分析、焦點團體和問卷調查等三種研究方法。問卷調查以自編「國民小學超額教師人力運用方案之研究調查問卷」為研究工具，調查對象為宜蘭縣國民小學教師，取樣人數為688人，回收率為90.26%。問卷結果採用描述統計、t考驗、變異數分析與薛費法事後比較、相關分析等統計方法，進行資料分析。研究主要發現如下： 一、在企業人員調職對超額教師人力資源運用的啟發方面 （一）企業人員調職的類型可提供學校人力資源規劃參考。 （二）國民小學運用企業界人員調職方式安置超額教師有其可行性與限制。 二、在安置超額教師為教學工作的人力資源運用方式上 （一）各縣市超額教師介聘的作法有其共同性。 （二）教育部精緻國民教育方案之子計畫「國民小學班級學生人數調降方案」的作法，對於各縣市教師人力資源運用確有助益。 三、在安置超額教師為非教學工作的人力資源運用方式上 （一）縣市政府借調教師執行教育行政業務，已成為常態性措施。 （二）宜蘭縣國民小學超額教師運用人力資源方案的作法，成為縣市特色。 四、發展宜蘭縣國民小學超額教師人力資源運用方案 研究者依據文獻探討四大基礎（法令規定、財政困難、先進國家作法及相關研究建議），嘗試為宜蘭縣政府擬訂宜蘭縣國民小學超額教師人力資源運用方案（草案），期能為宜蘭縣政府及超額教師提供較佳的解決方案。 五、在宜蘭縣國民小學教師對於超額教師人力資源運用方案之調查結果方面 （一）宜蘭縣國民小學教師對於超額教師人力資源運用方案的認知、執行困難與態度等意見的得分成度均為中上。 （二）不同背景變項對宜蘭縣國民小學教師對於超額教師人力資源運用方案安置項目優先順序的認同程度有差異。 （三）宜蘭縣國民小學教師對於超額教師人力資源運用方案的認知與態度之間的關係呈現中度正相關。 最後，本研究根據研究的發現，提出相關建議，俾供教育行政機關、國民小學、國民小學教師及後續研究參考。 / The purpose of this study is to analyze the issues related to the plans for the human resource manipulation of surplus teachers of elementary school teachers, such as the cognition, problems, and the priorities of the plan, and accordingly offer suggestions based on the study. The methodology of this study contains literature analysis, focus group interviews, and questionnaire survey. The questionnaire titled as “The Questionnaire of The Study of Plans for Human Resources Manipulation of the Surplus Teachers of Elementary School Teachers” is designed by the author. The questionnaires were delivered to 688 elementary school teachers of Yi-Lan County, and 90.26% were returned and analyzed with statistic techniques, such as description statistics, t-test, ANOVA, Scheffѐ method, and correlation analysis. The findings of the research are as follows. A. The inspiration from position-transferring in firms 1. The method of position-transferring in films could be a reference for human resource manipulation in schools. 2. There are limitations for elementary schools to adopt the method of job-transferring of firms. B. Teaching positions for surplus teachers 1. There is commonness in the employment of surplus teachers of every county in Taiwan. 2. “The plan for reduction of numbers of elementary school students in class” from the Ministry of Education is helpful to the human resource manipulation of teachers of every county. C. Non-teaching positions for surplus teachers 1. It is regular management for governments to point surplus teachers to deal with the education administrative affairs. 2. The manipulation of the government of Yi-lan is therefore unique. D. The development of human resource manipulation of surplus teachers of Yi-lan The author, based on the four basis of literature analysis, raised suggestions for the government of Yi-lan county, hoping that the better solutions to the issue could be found. E. The survey of the opinions of elementary school teachers about the human resources manipulation of the surplus teachers of elementary school teachers in Yi-lan 1. The scores of the cognition, problems, and attitude of the elementary school teachers toward the issue are above average. 2. Different variants would affect the cognition of priority of the plans for human resource manipulation of surplus teachers of elementary school teachers of Yi-lan. 3. the cognition and attitude of Yi-lan elementary school teachers toward the plans of human resource manipulation of surplus teachers are positive correlation. Finally, suggestions for education administrative organizations, elementary schools, teachers, and future researches are proposed.