J. S. Coleman等人所提出的《教育機會均等報告書》（Equality of Educational Opportunity）認為，學校資源對學生學習成效之影響有限，影響較大的是家庭因素，後續也有許多研究提出相類似的結論。不過，這些研究頗受限於調查研究設計、取樣對象與統計方法之運用問題，因此，研究結論引起許多的批評。爰此，本研究則儘可能減少過去相關研究的缺失。分析結果發現，家庭因素對學生學業成就大都有顯著影響。而眾多學校教育資源變項中，除了優良校風有正影響、教師研習次數有負影響外，其餘變項的影響都不顯著。學生層次因素對學生學業成就的影響變異約佔了八成，學校層次因素的影響則佔了二成左右。不過，在學校層次因素的影響力中，又有近八成的變異是被學校平均社經地位、學生教育期望、學習態度所解釋，因此，歸屬於學校教育資源的影響變異相當有限。

“Equality of Educational Opportunity” is the title of the Coleman Report, directed by James S. Coleman and his associates. It suggested that the effects of school re-sources on student achievement were weaker than those of students’ families. Similar conclusions were drawn by many other research studies after this report. However, these studies were confined in terms of research design, sampling and statistical tech-niques, and therefore their results have been criticized. This study thus tries to amend the previous research studies as completely as possible. The analysis of HLM shows that students’ academic achievement is influenced significantly by their families; how-ever, it must also be noted that among the variables associated with school educational resources, a high level of academic quality also has a positive effect on academic achievement, while the time required for teachers’ in-service training programs has a negative effect on it; furthermore, other variables that have been studied may not be related to academic achievement. The proposed research model accounts for 80% of the variation in student level and for 20% of the school variation in school level, with regard to academic achievement. However, nearly 80% of school-level variation was explained by the socio-economic status of students’ parents, students’ educational ex-pectations and students’ learning attitudes: therefore the effect of variables associated only with school educational resources on students’ academic achievement was found to be minimal.