本研究使用PISA 2022評量資料，分析台灣學生的數學自我效能是否存在性別差異，以及此差異是否來自於數學能力之性別差異。研究結果發現，在數學自我效能的兩個指標上，皆呈現顯著的性別差異。然而，在數學能力的兩大向度與八個子構面上，不同性別的學生皆無顯著差異；可知台灣學生數學自我效能的性別差異並非來自於客觀的數學能力性別差異。進一步的相關分析與迴歸分析結果顯示數學能力與性別皆和學生數學自我效能具顯著相關，但在數學能力與數學自我效能的相關性上，不同性別學生的相關性並無顯著差異。本研究建議學校行政與教師合作，加強學生對數學在各種不同領域應用的認識、使學生能接觸各領域的傑出女性及其數學素養的發揮，以協助台灣學生數學自我效能的培養並促進性別平等。

This study utilizes data from the PISA 2022 assessment to investigate whether gender disparities persist in mathematical self-efficacy among Taiwanese students. Specifically, we explore whether these differences stem from variations in mathematical proficiency. The research findings reveal significant gender differences in both indicators of mathematical self-efficacy. However, when examining mathematical proficiency, no significant disparities are observed between female and male students. Consequently, it can be inferred that gender differences in mathematical self-efficacy among Taiwanese students do not arise from objective variations in mathematical proficiency. Further regression analysis demonstrates that both mathematical proficiency and gender significantly correlate with students’ mathematical self-efficacy, while no significant differences in the correlation between mathematical proficiency and mathematical self-efficacy across different genders. Based on these analytical results, we recommend increased attention to fostering students’ mathematical self-efficacy to promote gender equality in mathematics education.