本研究接續過去量化研究的結果，以質化研究法進一步探索在階層化的過程中，個人的性別與省籍族群背景如何影響個人在家庭中的經濟資源分配。根據新家庭經濟學、Greenhalgh的代間契約理碖，以及省籍族群在臺灣社會歷史發展中的歷史意義，提出幾項假設，並分別從父母對子女的資源分配、成年子女對父母的資源回饋，以及媳婦在以男性繼承為主軸的家庭權利義務關係中的角色等層面，來檢視家庭中資源配置的性別差異。研究結果發現：外省、客家、閩南家庭中的資源配置和代間資源流動，基本上呈現一種付出與回饋的對應關係，而家庭親族規模和社區網絡關係是影響族群間性別文化差異的重要因素。

　　　　　This study is aimed at exploring how gender and ethnic backgrounds affect ones economic stratification via domestic resource allocation. Based on research findings from previous quantitative studies, the study utilizes in-depth interviews to further examine the mechanism through which gender and ethnic patterns of household resource entitlements are shaped. With special reference to Susan Greenhalgh's intergenerational contract theory, we examine household resource distribution from three different aspects： parental resource investment on children, adult children's economic feedback to parents, and the role of daughters-in-law. Our findings suggest that material flows between parents and children among families of different ethnic backgrounds basically reveal reciprocal relationships, that is, since patriarchal families carry on via the male heirs, sons have higher priority than daughters in claiming household resources. On the other hand, sons also bear greater responsibility for financially supporting and taking care of aging parents. With regard to ethnic differences, it appeats that Hokien and Hakka families have a stronger patriarchal culture than that of Mainlandersw. Furthermore, Hakka women's household status is lower than that of their Hokien sisters in similar circumstances. We also find that social networks of kinship and local community often serve as important mechanisms to enforce conformity of traditional gender roles. This finding implies that ethnic differences between patriarchal culture are derived from different kinship structures and may disappear with time.