本研究旨在探討國際數學與科學教育成就趨勢調查(Trends in International Mathematics and Science Study,簡稱TIMSS)測驗分數是否可作為人力資本適切之代理變數。其中採用國際教育成就評鑑協會(International Association for the Evaluation of Educational Achievement,簡稱IEA)於1999年施行之TIMSS測驗八年級學生資料,以線性迴歸模型分析該世代學生當下測驗分數對10至15年後,其達到就業年齡、進入勞動市場時經濟表現之影響程度,並和其他可行人力資本代理變數比較適配程度。研究結果顯示,在參與1999年TIMSS測驗的38個國家中,數學及科學測驗分數對10至15年後人均國內生產毛額(Gross Domestic Product,簡稱GDP)有正向效果,進一步區分已開發及開發中國家資料,可發現此結果在開發中國家模型內特別顯著,主導了全體國家模型迴歸係數表現,而已開發國家模型中並不明顯,足見追求教育品質精進與提升,對開發中國家更為重要。除此之外,在採用政府對每位中等教育學童支出佔人均GDP比資料的模型中加入TIMSS測驗分數後,能觀察到其不僅自身具正顯著影響效果,亦增強人力資本「量」相關變數之影響幅度,使模型解釋力上升,體現人力資本之教育「量」與「質」代理變數的互補效果。;The purpose of this study is to investigate the feasibility of using Trends in International Mathematics and Science Study (TIMSS) scores as proxy variables for human capital. Running linear regression with TIMSS 1999 eight grade students’ data conducted by International Association for the Evaluation of Educational Achievement (IEA), this study analyzes how scores of the cohort affect economic performance after 10-15 years when they become main labor and compared the goodness-of-fit of models with other feasible proxy variables. The results of this study shows that science and math scores have positive effects on GDP per capita after 10-15 years in 38 countries participating TIMSS 1999. As dividing the sample into developed and developing countries, the positive effects on GDP per capita are much more statistically significant in developing countries than in developed countries. It reveals the importance of improving quality of education in developing countries. Besides, we add TIMSS scores to the model which uses data about government expenditure per secondary student as a percentage of GDP per capita. In this model, TIMSS scores not only have significantly positive effects on GDP per capita but also enhance the effects of variables related to quantity of education. The complementarity exists between proxy variables related to quantity and quality of education.