在知識經濟時代，拓展學生國際觀與跨文化溝通能力成為各國教育的重要目標，我國亦將培育外語與第二外語能力人才列入教育主軸之一，由此可知，在全球化發展的今日，外語教學對培養國際化人才、提高國際競爭力發揮極具重要的作用。一方面，語言是其相對應文化的組成部分，另一方面，語言是文化的載體，文化透過語言得以傳達，兩者其為密不可分之關係，外語學習者所含文化知能多寡直接影響語言能力與溝通能力之成效，文化知能亦是奠基與培育國際觀及跨文化溝通能力的基石，因此文化意識的培養已成為當今外語教學界關注之議題。本文旨於探討外語教學中文化能力的培養策略，以及教材反映在外語教學文化培養上的概念與原則，並透過「文化教材類目量表」測量西語文化教材其內容、體裁、題材等，評估教材是否符合各項標準，最後做出總結。本研究希冀藉由理論與研究發現，提供教學者、學習者、相關學術單位與出版社相關訊息，有助於理論與實務之結合，補足完善文化題材，提供更適切的文化教學資源來充實教學，進而提高教學學習成效，以利落實文化教學之目標，培養出具備國際觀與跨文化溝通能力的學生。
Due to knowledge economy, expanding international perspective and intercultural communication competence of students have become a serious goal of national education for every country. Foreign/second foreign language skill development is also one of the main education targets in Taiwan. In view of this, in today's globalized world, foreign language teaching plays an extremely important role to cultivate learners with international perspective and to improve the international competitiveness which are now considered to be the major goal of foreign language learning. Between language and culture, there exists a relationship as close as flesh and blood. Language is the carrier of culture; culture is infiltrated into the language. Therefore, cultural awareness training has become an issue of concern in today's foreign language teaching profession. This paper aims to explore the strategies for developing cultural competence and the teaching material reflected on the concepts and strategy guidelines for cultural training in foreign language teaching, in addition, through the ＂List of cultural materials categories＂ to measure the Spanish culture teaching materials, finally, make a conclusion. Based on this research, learners, relevant academic institutions and publishers can clarify the combination of theory and practice. In order to facilitate the implementation of the target culture teaching toward fostering learner’s intercultural communication competence and international perspective, the related authorities, publishers and universities should effectively provide more culture teaching materials to enrich teaching and learning.