Abstract The purpose of this study is to examine the relationship of junior high school educators¡¦ attitudes in Tainan county toward the school-based finance management¡Bthe equality of educational opportunity and school efficiency. With the result¡Awe may analyse the expectation on the equality of educational opportunity and school efficiency. This study was conducted by the questionnaires survey. The valid samples are 271. The data was collected by self-designed questionnaire, and analyzed by statistic methods of mean, standard deviation, independent samples t-test, one way ANOVA , Pearson's product-moment correlation and stepwise multiple regression. The following conclusions are derived¡G First, generally speaking, the junior high school faculties in Tainan county hold the positive attitudes toward school-based finance management. Second, there would be different attitudes toward school-based finance management with different school occupations. Third, there would be different attitudes toward the equality of educational opportunity with different school occupations. Fourth, entirely speaking¡Athe attitudes of junior high school faculties in Tainan county toward the expectation of school efficiency with school-based finance management are positive. Finally, support for school-based finance management would explain 36.2¢H of the equality of educational opportunity and 40.3¢H of school efficiency by total variance explained. Keywords¡Gschool-based finance management¡Bthe equality of educational opportunity¡Bschool efficiency