采用文献研究与逻辑分析等方法，针对体育课程与教学内容领域中三个至今仍未能得到严肃审视和明确厘清的核心概念——体育课程内容、体育教材内容、体育教学内容，尝试在整合“体育课程论”与“体育教学论”两大理论范式的基础上，提出从应然、或然、实然三个层面进行辨正，旨在厘清三者各自的内涵及其相互关系，消弭其实务困惑与误区。研究认为，1）“体育课程内容”主要回答的是为了达成体育课程标准中设定的体育课程目标而“理应或应该教（学）什么”的核心问题，其实质是基于国家社会发展的需要、学生身心健康发展的需要以及体育学科发展的需要，将蕴含在不同类别运动项目中的素材课程化，属于应然层次的概念；2）“体育教材内容”主要回答的是为使学生更有效地掌握既定的体育课程内容，达成体育课程标准规定的课程目标，“或许可以用什么去教（学）体育课程内容”的核心问题，体现了“用教材教”而非“教教材”的深意，属于或然层次的概念；3）“体育教学内容”则主要回答的是面对特定的体育教学环境和具体的体育教学对象，为了达成预期的体育教学目标，“实际上最好教（学）什么”和“实际上最好用什么去教（学）”的核心问题，属于实然层次的概念；4）一线体育教师在体育课程与教学实践中应科学把握三者之间辨正统一、相互依托的密切关系。

By using methods such as literature research and logic analysis etc., aiming at the three core concepts in the field of physical education curriculum and teaching content which have not been seriously examined and clearly clarified up to now, namely, physical education curriculum content, physical education textbook content, and physical education teaching content，this paper attempts to put forward the idea of "ought to be", "probable" and "physical education teaching theory" on the basis of integrating the two theoretical paradigms of "physical education curriculum theory" and "physical education teaching theory". However, the purpose of the three levels is to clarify their respective connotations and their mutual relations and eliminate their practical confusion and misunderstanding. The research holds that: 1) "physical education curriculum content" answers the core question of "what should or should be taught (learned)" in order to achieve the physical education curriculum goal set in "physical education and health curriculum standard", and its essence is to curriculum the materials contained in different types of sports based on the needs of national and social development, the development of students' physical and mental health and the development of physical education, which belongs to the concept of "due level"; 2) "sports teaching material" the main answer is to make students master more effectively established physical education curriculum content, achieve aim of physical education curriculum standards, "what can be used to teach (learn) the content of physical education curriculum" of the core issues, embodies the "use textbooks taught" rather than "teaching materials" meaning, belongs to the concept of probable levels; 3) "physical education teaching content" mainly answers the specific teaching environment and specific teaching objects of physical education. In order to achieve the expected goal of physical education, the core questions of "what is actually best to teach (learn)" and "what is actually best to teach (learn)" belong to the concept of reality; 4) front-line PE teachers should scientifically grasp the close relationship among the three in PE curriculum and teaching practice.

福建省社会科学规划项目“核心素养导向的我国中小学体育课程统整研究”(FJ2019B047)；华侨大学教师教学发展改革项目(19JF-JXGZ05)；华侨大学创新创业教育改革项目(612-50320010)