本研究旨在以2012 年PISA 資料為例，探討OECD 國家與台灣的都市化程度與成績之間差異程度。研究方法採用DEA 情境相依模式，針對2012 年PISA 評量成績，配合各國的平均國民生產毛額、教育支出比率以及人類發展指數。研究結果發現位於第一層級（Level 1）的波蘭、斯洛伐克、愛沙尼亞、斯洛維尼亞以及愛爾蘭，這5 國的都市化指數皆在70 以下；然而冰島、瑞典、丹麥、美國、以色列此等都市化指數皆在82 以上的國家，卻落在最後層級（Level 4）；澳洲都市化指數89，也只落在第3 層級。因此，教育績效並不會隨著都市化程度提高而跟著提升。

Differences in regional development and resources often cause unequal educational opportunities, especially in urban areas. This research purpose that degree of urbanization and scores differences in the performance by data of 2012 PISA on OECD and Taiwan. Research methods used Context-Dependent Model of Data Envelopment Analysis (DEA). It's data for average of Gross Domestic Product (GDP), the ratio of educational expenditure and Human Development Index (HDI). According to empirical results, located Level 1 countries consisting of non-industrialized such as Poland, Slovakia, Estonia, Slovenia and Ireland are urbanization Index under 70, however, located Level 4 countries consisting of industrially advanced nations such as Iceland, Sweden, Denmark, the United States, and Israel are urbanization Index above 82. Australia's urbanization Index is 89, located Level 3. In conclusion, educational performance does not improve with degree of urbanization.