「教育機會均等」的實現被認為是一切教育理想的基礎，是長久以來人們努力的鵠的所在；而「追求卓越」則是近年來世界各國教育改革的重要趨勢，且被視為是提昇國際競爭力的主要利器。 然而由於教育情境中，人力、物力、財力、時間、空間等資源的有限性與不可共時性，若以「均等」為資源分配的第一要務時，則常與「卓越」目標漸行漸遠；若以「卓越」為資源分配的首要任務時，則常無法兼顧「均等」理想的達成。 在教育資源分配的過程中，究竟應以「均等」與「卓越」何種價值為標準？筆者嘗試以均等與卓越兩理想為核心，透過效率與選擇兩個原則的釐清與媒介，來幫助讀者對教育資源背後所存預設的了解。

　　　　　Achievement in equality of educational opportunity has long been regarded as the foundation of education, and its goal has also been long targeted. Pursuit of excellence thus becomes one of the most popular tendencies of education reform, viewed as a useful tool to accelerate the ability of international competition. However, elements of manpower、 goods、finance、time and space can't coexisted contemporarily due to their restriction in educational contexts If ’equality is chosen to be an important target, ’excellence’ is often to be dismissed. If ’excellence’ plays the most significant role, ’equality’ may be ignored. In the process of allocating educational resources, on what standard should ’equality’and ’excellence’be based? Here the author attempts to use’ equality’and ’excellence’as the main core to help the readers to comprehend how to allocate educational resources properly through the verification of these two principles ’efficiency’and ’choice’.