本文利用不均度分解模型，探討臺灣1980∼1993年家庭所得分配不均度（吉尼係數和大島指數）的結構及變化，在分析的過程中發現：無論採用吉尼係數或大島指數，各要素所得不均度佔家庭所得不均度的比重都以工資所得最高，營業所得次之，財產所得再次之，而其他所得則最低，就家庭所得不均度的變化而言，各要素所得份額的變化，大致扮演著使吉尼係數及大島指數下降的角色，只是此一改善家庭所得分配的效果不夠大，無法抵消各要素所得本身不均度的加大，以致家庭所得的不均度呈現了上升的現象。我們進一步利用新古典的經濟成長模型，探討成長與分配的關係時發現：若經濟發展發生偏向資本使用的技術創新，則在工資所得不均度相對大的情況下，成長過程中的功能性所得分配效果勢將有利於所得分配的改善。但因經濟高度發展加速勞動力及其他生產要素由同質趨向異質的轉變，於是無可避免地提高了工資所得及非工資所得本身的不均度，從而導致整個家庭所得分配的惡化。

　　　　　This paper studies, through the model of decomposition analysis, the structure and variation of inequality of family income distribution in Taiwan during the period 1980 to 1993. The main findings are as follows: (1) either by the Gini coefficient or Oshima index, the income factor responsible for the highest proportion of family income inequality is the wage, followed by business income and property income; other income is the lowest factor; (2) as to the variation of family income inequality, changes of the shares of various factor incomes lower the Gini coefficient and Oshima index; however, this effect is not large enough to offset the rise of inequality of the income factor itself, resulting in a deterioration of family income distribution; (3) with a neoclassical growth model, we find that when technological innovations are biased toward a capital-intensive direction, the functional distribution effect improves income distribution when there are relatively large inequalities in wage income; (4) when prodution factors change toward inhomogeneity associated with economic development, the inequality of wage and nonwage income will rise inevitably, and accordingly, the whole family income distribution will deteriorate.