本文針對家庭教育資源的財務資本進行分析，探究不同所得水準家庭學習相關支出的分配以及學習設備的購置情形，並比較高低所得水準家庭間的差異。結果顯示：高所得與低所得家庭財務資本占消費支出比率大多在1～2倍間；學齡前兒童家庭則是在2～3倍。若再考量低所得家庭兒童的人數較多，則低所得家庭的兒童，不只面對家庭的財務資本較少，每一位兒童分配到的資源更少。在學習設備方面，高低所得家庭差距在2～5倍，但差距有縮小的趨勢；各類家庭中也是以家中只有學齡前兒童家庭的差距最大。至於理論觀點的檢視，「家庭社經資源論」與「家庭結構論」的家長投資都需視不同的研究對象和財務資本的內涵而有所修正。最後，本文提出政策的思考。

The purpose of this study is to analyze the financial capital of educational resources in terms of family consumption expenditures and learning equipment between rich and poor families with children. Rich families invested nearly twice as much money as the poor did. The gap between rich and poor families with preschoolers was even larger. Since there were more children in poor families, poor children received less in terms of financial resources per child. As for the learning equipment, the rich owned three or more learning items, but the poor only had one or two items, though the gap had lessened gradually. Larger inequality also existed among families with preschoolers regarding learning equipment. Besides, two wellknown theories of parental investment were examined. They needed to be revised according to different income groups or distinct definitions of financial capital. Finally, policy recommendations were presented.