依照我國現行學制，後期中等教育銜接於義務教育階段之後，是教育分流的起點；而完成後期中等教育之後，學生或繼續升學邁向高等教育，或進入職場成為生產勞動力，因此，後期中等教育階段乃成為升學或就業之前的必經階段。後期中等教育為我國學制中從共同邁向分化歷程的關鍵階段，而此一教育分流的歷程與結果，是否在有意無意中，導致受教學生在社會地位、經濟收益、個人福祉等面向的不公平待遇？是否因而導致社會正義受到危害？歷年來一直是理論與實務探討的重要課題之一。本研究採文件分析、德懷術、諮詢座談等方法，據以討論後期中等教育相關的教育公平指標，並具體發展出四個層面、13個次項目、共98條指標。本研究之建議如下：一、後期中等教育的教育公平問題，應該持續重視，不斷改善；二、學校教育在促進教育公平上扮演著重要角色，亦顯現如何在受教歷程或內涵上促進公平，乃是後期中等教育公平最主要的課題；三、建議後續的研究能先以小規模的地區進行測試，修正本指標體系。

According to current school system of Taiwan, upper secondary education is at a stage right between lower secondary education and higher education. Also upper secondary education is a stage for educational specialization towards universities and labor market. It is because the key position in this process towards further specialization, upper secondary education play a critical role which might improve equity or equality of education for students at this stage. In the light of increasing emphases on equity of education, this study have aimed to investigate and to develop a proper indicator system for understanding equity and equality of upper secondary education. For these research aims, three main methods were adopted in this study: documentary analyses, Delphi technique, and group interview. As a result, an indicator system was proposed with 4 aspects, 13 sub-aspects, and 98 indicators.