在討論台灣戰後教育的階層化時，如何解釋外省族群子女的平均高教育成就持續成為重要的研究課題。造成這個現象的原因經常被簡化為外省族群長期受雇於軍公教部門，因此軍公教部門所提供的教育補助，是造成外省族群子女較易獲得高教育成就的主因。本文借用西方族群研究以及國內教育階層化文獻，從省籍間社會結構位置的差異性，試圖檢證這個說法的有效性。利用1999年「台灣族群關係的社會基礎調查」的資料，本文檢視軍公教部門及教育補助政策的效果，及相對於家庭背景的解釋力。以是否取得大學或更高學歷作為依變項，本文發現，在加入父親的階級和教育變項之後，軍公教部門的效果變得不顯著。軍公教子女教育補助費的領取持續具有顯著效果，但解釋力偏低。整體而言，由於外省籍父親輩的平均教育程度較閩南及客家族群高，同時也有較高比例從事白領工作，因而提高了外省籍子女取得較高教育成就的機率。根據分析結果，本文認為，關於族群間的教育成就差異，應該更細緻地去理解族群集體生命歷程的差異、移民後社會結構位置、以及在特殊情境下族群特殊社經組成的影響。更多對於教育機會平等的關心應放在探究如何改善農民及勞工階級子女的教育機會。

One of the most studied topics in Taiwanese educational stratification has been how to explain the relatively higher educational achievements of mainlanders in post-war Taiwan. Some researchers argue that, since public sector employees are entitled for educational subsidies for their children and mainlanders seem to concentrate in public sector, the second-generation mainlanders are able to achieve higher educational status because of the political favor. Other studies show that family background is still important in explaining ethnic differences in educational achievements. Analyzing the data of "Basic Social Survey of Taiwan Ethnic Relations" conducted in 1999, we find tuition subsidies to have significant but limited power in the equation. Father'seducation and class status are the two most important determinants of respondent's educational achievements. We conclude that past arguments about the importance of tuition subsidies need to be questioned and future research should focus on the improvements of educational opportunities for the working and farmers classes.