本研究係利用行政院「家庭收支抽樣調查」進行，主要利用93-94年、98-99年、103-104年資料中之一對夫妻無子家庭、一對夫妻一子家庭、一對夫妻二子家庭，共三種家庭類型進行探討，且因各模型誤差項之間有顯著之相關性，因此特以Seemingly unrelated regressing model做為本文之估計模型，首要評估在控制其他家庭特徵下，不同類型家庭以及不同時空背景下，小孩之個數、性別、年齡(小於等於6歲)是否使家庭各商品支出金額、份額有所改變。
最後研究結果發現到: (1)母親對於小孩教育投入中扮演著重要之角色，當母親年紀越大以及母親參與職場，將明顯使教育投入增加，但隨年代推演，母親參與勞動市場對教育支出之提升效果有減緩之趨勢。(2)近來當家庭小孩數增加時，將更加重視整體之家庭休閒活動，有別於過往的減少休閒娛樂。(3)當家庭收入成長率較高時，對於各支出項金額均有顯著提升的效果。(4)當家中只有一名小孩，且其年紀小於等於6歲時，在部份年代中將顯著使父母親菸酒檳榔支出減少。(5)最後，當家庭越富有時，家庭將愈願意投入更多的金額與份額在教育支出上，因此家庭之間之貧富差距可能使不同家庭之小孩面臨著更不平等的待遇。

關鍵字:家庭資源分配、小孩扶養、教育支出、彷彿無相關模型

The sample is drawn from “The Survey on Family Income and Expenditure” which investigates from Directorate-General of Budget, Accounting and Statists. We select three types of family where are childless married couples family, nucleus family with one child and nucleus family with two children. Due to the error terms of regressions are significantly correlated between each other, we select Seemingly Unrelated Regressing method as the estimated model. By control the household characteristics to estimate the effect of number of child, gender of child and whether child’s age under 6 years old for expenditures and share of household goods under the different type of family and times.
The results indicated that: (1) If mother have the job, family will pay more on the expenditures of education past than in the now, and the age of mother and the household expenditures of education also have significantly positive related. So the mother is an important role for the expenditures of education. (2) When the number of child increase, parents will enhance the leisure activities of household. It is different from the past. (3) The growth of household income and the expenditures of household goods have significantly positive related. (4) When there is only one child, and its age is less than or equal to 6 years old, in some of the age will significantly reduce the expenditures of tobacco, alcohol, and betel nut. (5) Finally, when the family is richer, the family will be more willing to invest more money on education spending. Therefore, the gap between the rich and the poor family may make children had unequal treatment.

Key word: interhousehold resource allocation, raising cost, expenditures of education, seemingly unrelated regressing model

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