過去相關研究探討文化資本議題時，多數僅就子代的學業成績或升學情況進行分析，這對理解文化資本在教育場域的再生產過程所扮演的角色依然缺乏具有說服力的證據。本研究認為，在解答文化資本對教育成就的效力之前，必須先釐清文化資本從親代傳承到子代的過程，才能進一步澄清文化資本對子女教育的影響。立基上述問題意識，本研究使用「臺灣教育長期追蹤資料庫」釋出的國中學生、家長及導師資料進行分析。研究發現，父母可透過「文化資本的代間傳遞路徑」與「經濟資本的代間轉換路徑」將身體化與客體化的文化資本傳給下一代，進而展現在子代對高雅文化的善意。Bourdieu的文化再製論點對於臺灣教育場域的文化再製現象具有解釋力。然而，子代文化善意對子代在校表現與學術分流的效果卻未如預期：子代文化善意對綜合能力分數與導師評量分數產生負面影響，對學術分流則無顯著效果。此結果可能來自臺灣教育制度過度重視智育表現，而子代文化善意的展現往往會分散學習者對智育表現的專注力與時間分配。臺灣獨特的教育環境使得子代內化後的文化資本對學業成就的效用有限

Most studies on cultural capital have analyzed only the academic achievements or further schooling of participants. However, these analyses have failed to provide convincing evidence elucidating the role of cultural capital in education. This study argued that the process of parent-to-progeny transfers of cultural capital must be clarified before the effects of cultural capital on the educational achievements of children can be determined. Data on junior high school students, parents, and teachers released in the Taiwan Education Panel Survey were adopted for analysis. This study determined that parents can transfer cultural capital (and converted economic capital) to their children, which is then reflected in the goodwill of their children toward high culture. Bourdieu’s concept of cultural reproduction was used to explain the conditions of cultural reproduction in Taiwan. However, the cultural goodwill of children negatively influenced their comprehensive ability scores and evaluations of them conducted by teachers; furthermore, cultural goodwill did not significantly affect the entrance of these students into academic senior high schools. These results might stem from an overemphasis on intellectual performance in the Taiwanese educational system, in which the demonstration of cultural goodwill by children frequently diverts their attention and reduces the amount of time they spend in the pursuit of high intellectual performance. This study concludes that the unique educational environment in Taiwan has limited the effects of the internalized cultural capital of children on their academic achievements