本文分析家庭背景對子女進入高中以上學校所扮演的角色，用以研究臺灣教育均等問題。實證模型利用人力資本理論為架構，佐以臺灣教育約兩個特色：一是所有學校教育均在教育部嚴格規範之下；另一個特色是政府對軍公教（包括公營事業）人員子女均有高比例的學費補助。應用1978-1989年人力運用調查資料所做的實證結果，一致顯示家庭背景是決定子女是否能受中上教育的重要因素，但其效果有逐年遞減、且隨教育提高而下降之勢。在家庭背景變數中，父母教育此父親勞動所得重要。學費補助與子女性別對高中與大專入學有決定力，但對大學則不顯著。

　　　　　The paper studies the issue of educational equity in Taiwan byexamining the role of family background in determining children'sparticipation in senior high schools, college and university. Humancapital theory is used to formulate an empirical model which incorporates two special features of education in Taiwan: all schools arepublically regulated, and public employees receive heavily subsidized tuition for their children. Analysis of the 1978-1989 Manpower Utilization Survey consistently shows family background to be animportant factor in determining children's educational attainment beyond the level of national education. However, its effect tends todiminish over time, and to lessen in higher education. Among family background variables, parents' educations are more importantthan father's labor income. Tuition subsidies, together with gender ,are seen to determine enrollment in senior high schools and 'college and university' but not in 'university'.