本文由法令規定、財政公平理論、以及政策執行理論等層面，依序分析國民教育資源分配與教育機會均等政策目標之間的關係。首先，在法令規定方面，歸納出現行法令之規定包括入學機會、生理狀況、城鄉差距、社經地位、地區差異、與資源分配等均等化方式，其中教育資源是所有均等化方式執行的基礎。其次，以財政公平理論分析教育資源的分配過程，可以發現依據法令制定政策過程中採用的公平原則、單位、標的物、與量數等，都會導致迥異的分配方式。再次，政策執行理論也發現制定政策的中央政府與執行政策的地方政府兩層機構環境的差異性，使政策目標未必能夠貫徹於基層執行現場。這些因素交互影響的結果，就是資源投入數量的多寡與均等程度之間未必完全相等，許多資源使用在各種以教育機會均等為名的政策上，但執行經年之後，卻未必能夠顯現成效。本文最後並以教育優先區計畫為例，說明法令到補助計畫執行之間的過程與相關問題。

This paper exploited the relationship between resource distribution and equality of opportunity in Taiwan’s civic education, from the perspectives of equality related regulations, fiscal equity, and policy implementation. It was first revealed that the current equality related regulations were: access, physical condition, locality, socio-economic status, local wealth, and resource distribution, and that educational resource was the vital factor for carrying out other equalizing approaches. Secondly, when realizing these regulated approaches in the policymaking context, a variety of equity principles, units, objects, and measures which resource distribution based upon would lead to different results. Moreover, when implementing equalizing policies, the programs executed in school scenes would deviate from original policy objectives, because institutional differences existed between the central government, which makes policy, and the local governments, which implement policy. Finally, the Education Priority Area Project was taken as an example for the illustration of this relationship.