本研究主要的目的除了探討屏東縣收托中低收入戶幼托園所之結構品質與過程品質表現外，主要重點在探討不同結構品質變項下，其過程品質平均數是否有顯著差異；以及哪些結構品質變項與過程品質有顯著相關。結構品質變項主要包含師生比、團體人數、教師的教育程度、教師的專業訓練、及教師薪資福利。過程品質主要包括：由ECERS-R／FDCRS 評量的幼托園所照顧學習過程品質（包括：個人生活照顧、語言品質、學習活動品質、社會互動品質、成人需求品質）；以及由Arnett Scale 評估的師生互動過程品質（包括互動過程中的正向性、懲罰性、容忍度、以及放任度）。樣本主要是從屏東縣33 個鄉中有收托中低收入戶幼兒的幼稚園及托兒所分層隨機抽樣取得，總計抽取115 所做為本研究樣本。研究以ECERS-R/ FDCRS 以及Arnett Scale做為評量園所過程品質的主要工具；結構品質則以結構訪談問卷獲得。資料主要採用變異數分析方式進行。研究結果顯示：（一）教師薪資福利與過程品質相關性最強，教師薪資福利層次較高，過程品質表現亦較佳；（二）教師薪資福利及教育程度的交互作用，對過程品質有較顯著的影響。文末針對研究結果做一討論，並提出相關建議。

The main purpose of this study was to investigate structural quality and process quality in child cares for low-income children in Pingtung County. In addition, research focus was to explore whether significant difference existed among different structural quality variables, and which structural quality variables were significantly related to the process quality. Structural quality included student/teacher ratio, group size, teachers' education level, teachers' professional training, and teachers' salary and fringe benefits. Process quality included two main parts: (1) caring and learning process quality of child cares' facilities evaluated by-ECERS-R/FDCRS scale, including basic personal care, language quality, learning activity quality, social interaction quality, and characters needed for adulthood; (2) quality of teacher-children interaction evaluated by Arnett Scale, including positive interaction, punitiveness, tolerance, and permissiveness. Researchers used stratified random sampling technique to choose child care facilitiess in which low-income children enrolled from 33 towns in Pingtung County. A total of 115 child cares facilitiess participated in this study. Researchers used ECERS-R/FDCRS and Arnett Scale to measure child cares' process quality, and structural questionnaire to gather structural quality data. ANOVA was conducted to analyze data. The results show: (a) teachers' salary and benefits haves the strongest relationship with the process quality. The higher the teachers' level of salary and benefits, the better the process quality is; (b) teachers' welfare and educational level have an interactive effect, which has significant influences on the process quality. Discussions and suggestions related to above findings in childcare were included as well.