近年來，期待每位學生皆能在學校成功學習的思潮，已為一般教師與特教教師之專業知能帶來重大改革，也形成教師教學上極大的挑戰，尤其是在資源班中教授數學的老師。因此，本研究透過資源班數學教師的觀點，探討其對於學理上教師應具備之專業知能的期望/重視程度之看法，同時檢視資源班數學教師對其各項專業知能表現的滿意/表現程度之自評，並探討教師期望與滿意程度的相關性與影響因素，且進一步運用重視度表現值分析法探析教師專業發展的維持與改進方向。問卷調查結果發現，267位國中小資源班數學教師的專業知能平均表現程度為中間程度，重視程度為中上程度，兩者具顯著正相關。以類型來分析，則以落在低重視與低表現型與高重視低表現型的教師人數最多。而影響資源班數學教師專業知能表現度的個人背景因素有教師的年齡、年資、與特教背景；重視度的影響因素則為年齡、年資、與教學階段。重視度表現值分析法結果發現，整體而言學生如何思維以及教師的教學法知識上，為資源班數學教師應繼續保持的能力。專業責任以及數學學科專業知識則是後續應逐步改進的部分。研究者據此提出相關建議。

The expectation that all students can succeed in school has brought general and special educators’ expertise reforms. Many teachers are facing great challenges, especially mathematics special educators. Therefore, the authors explored current mathematics special educators’ perspectives on their performance and importance levels of the professional expertise in teaching mathematics in resource room. The authors also examined several potential predictors of the performance and importance levels and investigated the correlation between them. Besides, Importance-Performance Analysis (IPA) were applied to further indicate the strengths and weaknesses in teachers’ professional expertise. Surveys were conducted through questionnaires and participants included 267 mathematics resource room teachers from elementary and junior high schools. Findings reveal that, overall, the performance level of the mathematics professional expertise is in the middle, while the importance level is at upper middle level. And there exists strong positive correlation between the two levels. As for the importance-performance types, most teachers belong to “low importance, low performance” and “high importance, low performance” types. The results also indicate that the performance is impacted by age, teaching experience, and special educational background; the importance is impacted by age, teaching experience, and teaching in elementary or junior high school settings. According to the IPA analysis, teachers’ expertise weaknesses include their knowledge of mathematics and professional accountability. Meanwhile, teachers’ pedagogical knowledge and knowledge of learners’ cognitions in mathematics are found to be the opportunity for showing teachers’ professional competency. Lastly, the directions in improving special educators’ quality are highlighted by the authors.