本文以高等教育水平面向的兩個分殊化機制－－大學公私屬性和主修領域的性別分化為主軸，探討臺灣高等教育擴張對初職社經地位的影響。研究發現教育程度仍是職業社經地位取得的關鍵機制。在教育擴張後，大學學歷的優勢逐漸減弱，反映其文憑的貶值現象；然而，公立大學學歷對於初職社經地位取得的顯著優勢，則有擴大的跡象。在性別差異上，高等教育受教機會已趨向均等化，女性在初職的社經地位取得上，也不再有顯著的弱勢。但高等教育擴張後，女性主修女性化科系之初職地位取得，仍是最為不利的處境。此一高等教育水平分殊化研究，可突顯出性別、階層、勞力市場所蘊涵的結構意義，以及未來相關研究的方向與視野。 This article explores two differentiation mechanisms of the horizontal level of higher education－ public/private universities and feminine/masculine majors. It is found that education has been a key factor that affects the acquirement of one's occupational SES. After recent expansion of higher education, the dominance of college diplomas has been gradually weakened, which indicates their depreciation. However, public higher education is of great advantage to one's level of first job's SES; this advantage has increased along with such expansion. In addition, it is found that gender difference in opportunities for higher education tends to diminish after such expansion. However, choosing feminine majors has a negative impact on first job's SES, since females who major in feminine fields are significantly disadvantaged. Overall, this article highlights the implications of the structures among gender, class, and labor market.