首先从身体学的角度分析中美两国对中小学体育课的不同理解,再通过比较两国不同的文化背景、政治社会环境和家庭教育,阐述两国在体育课程建设过程中存在的差别,目的在于说明中美存在不同的体育课程是由两国的文化造成的,并为我国进行学校体育的改革提出建议,即借鉴美国成功的体育课程设置时,要考虑我国的学校教育大环境,更重要的是考虑我国的文化背景和社会制度。 First of all, from the perspective of body science, this paper analyzes the different understandings of the physical education curriculum in primary and secondary schools between China and the United States. Then, by comparing the different cultural backgrounds, political and social environments and family education in the two countries, this paper expounds the differences between the two countries in the process of physical education curriculum construction. The purpose is to show that the existence of different physical education curriculum in China and the United States is caused by the cultures of the two countries and to make suggestions for our country’s reform of school physical education. That is, we should consider the great environment of school education in our country when learning from the successful physical education curriculum in the United States. It is important to consider our cultural background and social system.