本研究旨在探討台灣地區二十三個縣市國民小學教育資源的分配情況，以瞭解各縣市教育機會與教育發展之差異。根據官方資料，本研究分別從學校分佈、教育經費、教師素質及師生互動等層面，選取具有代表性的十項指標，藉以分析各縣市國民小學教育資源分配之型態。使用的統計方法、主要是以集群分析及多變項變異數分析為主。研究結果發現：台灣地區二十三個縣市國民小學教育資源分配有不均的現象，其分配型態有明顯的差異。都會地區之縣市以經費資源及師資資源較佳，校數資源分佈較集中；而偏遠地區之縣市學校經營規模較小，每生單位成本較高，且師生互動資源較佳。教育資源分配的公平性，攸關學校教育品質的均衡發展。為縮短城鄉教育差距，本研究提出五項政策性的建議：
1.不同教育資源縣市，宜有不同的教育投資重點；
2.重新檢討各縣市的教育發展，整合區域教育資源分配；
3.中央政府對地方教育的補助宜有效運用；
4. 持續推行促進城鄉教育均衡發展政策；
5.建立縣市別之重要教育統計指標，以供政策執行之參考。

The main purpose of this study was to explore the distribution of educational resources of elementary schools in Taiwan. The author chose ten variables from the official statistics as indicators of educational resources. These indicators were used to examine the degree of educational equality in Taiwan.
The data were analyzed by cluster analysis and multivariate analysis of variance（MANOVA）.
The major finding indicated that the distribution of educational resources among 23 prefectures（including Taipei and Kaohsiung municipalities）was significantly different. Based on this result, the author offers five recommendations：1. To emphasize the investments of educational resources in disadvantaged areas and provide effective educational opportunities.
2.To reexamine the educational development of various areas and equalize the allocation of resources.
3.To give more financial subsidies to local governments, in order to solve the problems caused by expenditure barriers.
4. To continue and implement the policy aimed at balancing the development of education between urban and rural areas.
5.To establish important educational indicators as an analysis tool for policy implementation.