在衝突論的觀點中，學校教育有利於中上階層的子弟，學校場域也被視為社會再製的管道，然而，要如何有系統地論證這一種假設？本研究利用「國際學生能力評估計畫」作為分析資料，在多層次模型的基礎下，以學校層級的社經文化背景指數（MESCS）當作衡量教育機會均等的指標，並探討分流機制如何透過不同階層之家庭社經背景的相互作用引發臺灣教育中的成就落差問題。研究結果發現，九、十年級階段中，學校層級的家庭社經背景對於學業成就的影響有遞增的趨勢，這意味著分流系統將可能維繫並加劇教育不均等之現象。除此之外，本研究也針對MESCS的理論和功能進行分析與討論，冀望拓展該指標的應用效果。

This study analyzes the PISA data for Taiwan from 2006 to 2018. Using a multilevel model (MLM), the individual SES indicator is aggregated to form a contextual variable named MESCS (mean index of economic, social, and cultural status). In this study, MESCS is treated as an indicator of educational equity. We found that MESCS has a considerable influence on academic achievement, implying that students who attended schools with higher MESCS have better academic achievement. Further, the effect of MESCS is exacerbated by the educational tracking system, which has the effect of assigning students of similar family backgrounds and academic achievement to the same school. In addition, this study also analyzes and discusses the theoretical and functional aspects of the MESCS. We hope to expand the application of the indicator in future studies.