本文討論教育成就的省籍與性別差異，分析差異形成的原因，並初步評估未來的趨勢。首先，我們使用1990年『臺閩地區戶口並查』的資料，觀察1935-65年出生世代的教育成就，結果顯示外省籍男性在各世代都有最高的上大學比例與教育年數，而本省籍女性則有最低的教育成就。教育成就的差異，在此30年的世代間有顯著的變化，到了1965年出生的世代，省籍內的性別差異已不存在，省籍間的差異雖已逐漸縮小，但仍有顯著差異。接著，我們針對『家庭收支調查』中1960-74年出生世代的個體資料進行迴歸分析，結果發現決定子女就讀大學的最重要因素是父、母親教育程度，其次是居住於臺北市或其他都市地區，軍公教人員教育補助費的影響則逐漸消失。此外，『家庭收支調查』中1975-89年出生世代的家庭背景資料顯示，省籍間父、母教育程度的差異並沒有縮小，外省籍人品往都市地區集中的速度也較本省籍人口為快，未來省籍間教育成就的差異將會持續存在。

　　　　　This paper investigates the differences in educational attainment across ethnic and gender groups in Taiwan, discusses the sources and contemplates the future trend of these differences. Data from the 1990 census shows that Mainlander males have the largest proportion of being college graduates and the highest number of schooling years for cohorts born in 1935-65 while Taiwanese females have the lowest educational attainment. For the cohort born in 1965, the gender difference within ethnic groups have disappeared while the difference between Mainlander and Taiwanese is decreasing but still significant. Using data from the Household Income and Expenditure Survey, probit regressions show that, for cohorts born in 1960-74, the most important determinant of entry to college is parental educational attainment. Grown up in Taipei or other urban area is the next important determinant while the importance of governmental ducation subsidies to public employees is diminishing. For the cohorts born between 1975 and 1989, since the gap of parental education between ethnic groups does not shrink, and the Mainladers are moving into urban area faster than the Taiwanese, family background variables indicate that the differences in educational attainment between ethnic groups will persist.