價值是理念、信伖與行為的通則，提供國家、社會、個人永續發展的指南針。教育決策更以價值為決策制定和檢證之準則，因此找出教育永續發展之價值，成為各國政府努力的焦點。教育政策價值的取擇和實施，影響教育事務的體現。建立價值共識和解決衝突，可以增進教育之永續發展。本研究之目的在，考量教育本身在國家政府運作中自我存在的價值，也探討未來下一代應具備什麽樣的能力或特賥等面向，期能在理論上建構我國教育永續發展的核弖價值。
首先，透過國內外文獻和國內過去一二十年之教育政策文伔之分析，歸納出我國教育永續發展之價值為現代化、國際化、身弖健康、自我實現、卓越、公義、人權、民主、和帄、主體性、人文性、審美性等12項。經採立意取樣方式問卷調查教育行政人員尌此12項教育價值重要性之選擇和排序。問卷發出1450份，回收917份，廢卷1份，回收率為63.17%。填卷者也可在12項教育價值之外，填寫渠等認為重要之價值項目，憑以賥性分析。研究結論是身弖健康、自我實現、人文性三項價值依序位被選為最重要之價值；開放性調查發現，品格教育仍是我國大多數人關切的核弖價值。
其次，多元價值和民主社會中，價值衝突難免發生，尋求有振解決衝突之道是迫切的。本研究經由文獻分析和焦點團體座談方法蒐集資料，進行賥性分析。研究結論指出，政府應扮演好價值釐清和總成的角色，提升溝通談冹技巧，增進共識之建立；政府也宜建立一個開放帄台提供和鼓勵理性的對話，在尊重和包容多元價值中，規劃照護和滿足需求之政策。
最後，在價值共識之推動上，建議初期可有三個重要作法：
（一）教育政策之制定，宜先確立核弖價值，充份溝通形成共識，可降低和化解衝突。
（二）領導知能之提升應涵蓋教育核弖價值的抉擇力，此抉擇力包括自省、分析、批冹的能力。
（三）建立政府教育價值研究資料庫，提升教育價值研究的科學性與持續性。政府應組織一個廣納學界、政界、商界、文化界等官民人士組成「教育政策核弖價值諮詢與研究委員會」，長期理性論述和凝聚共識，建立教育永續價值之時代排序，提供政府政策制訂之諮詢。

Values are the principles of ideal, beliefs, and behaviors and work as guidance for the sustainable development of nations, societies and individuals. Based on the values educational policies are formed and evaluated. The values prioritized will present their realization in every aspect of an education system. Thus, it is important for the governments to find and build up consensus about what are their core values. The purpose of the study is to theoretically frame out the education value priority in Taiwan for the future, focusing both on how education plays as a part of the government system, and on the capabilities or the nature that the educators would like to build up in students, . First, through international and domestic literature review, including the education policy papers in the past two decades, 12 values are induced out as the hypothesized values of importance. Educators and administrators, sampled purposively, are surveyed about their priority of the 12 values and could also fill out other values. 1450 questionnaires are sent out and 916 are returned. The effective response rate is 63.17%. The results of the survey are that the top three values are healthy, self-realization and humanities and the character education is also prioritized.
Secondly, in a multi-values and democratic society, values conflict is unavoidable. Conflict solving and consensus building are urgent missions. With literature review and focus groups conferencing, the data collected and qualitatively analyzed. The findings point out that, first, governments should play well roles of values clarification and aggregation and promote consensus building with better skills of communication and negotiation. Then, in order to realize the former, governments also need to provide a stage for open and rational discourses. After multi-voices are listened and tolerated, a more comprehensive policy will be formed and the needs will be met.
Finally, in order to promote a stage of values consensus, three steps are suggested for the very beginning stage.
1. Before educational policy being formed, the core values better be established and consensus be built up.
2. Value choice is one of the abilities of leadership, which includes self-reflection, analysis, and being critical.
3. A value research data is very needed for scientifically and long-term studies. Governments could form an 'Educational Policy Core Values Forums', composed of people from academy, politician, businessmen, and culture community, for a systematically rational arguments and consensus building.