According to the statistics from the Campus Security Report Center in 2009, there were 322 high school sexual abuse victims (aged between 12~18). In the same year, 3756 sexual abuse cases were reported to the Center for Prevention of Domestic Violence and Sexual Assault. Given 98.98% of the school enrollment rate, the reporting rate of the sex abuse incident was less than 1/10. This study targeted on the teachers of the high schools in New Taipei City. Through literature study and criterion validity, the questionnaire was created to conduct a survey. Further, the factor extraction, single factor analysis of variance analysis, regression analysis, path analysis and discriminant analysis were conducted in order to find the key variables that affect the teacher’s reporting decision. It is hoped to provide recommendations and references for improving the reporting rate of the school gender equality incident and formulating relevant policies. This study found that the reporting decision from the teachers of the high school in New Taipei City after knowing the suspected school gender equality incident can be divided into the education counseling direction, school reporting and 113 reporting. Besides, the low school reporting rate has resulted in low gender equality cases reporting rate. If the teacher has more practical experience in handling gender equality cases, he will have lower tendency in accepting the education counseling method. This has shown that the teachers with more experience in handling gender equality cases are more likely to believe that the external resources are also highly required to support schools in handling these incidents. Finally, the teacher’s ability of determining victims has a significant impact on the reporting decision of education counseling and 113. As a result, the schools should voluntarily pay attention to the teachers who have sharp observation and identification skills in order to provide all kinds of timely supports. This study recommended that the schools should strengthen and take advantage of the teacher’s ability and take the personnel planning of handling the gender equality matters into consideration for the internal job rotation. To improve the teacher’s experience in handling the gender equality cases, the sexual harassment incidents should be classified for management. To enhance the teacher’s participation in the gender equality committee, the term of service for the committee member should be stated. Moreover, arranging suitable case for teachers, improving software and hardware facilities to enhance the division of labor in the administration office, actively assisting teachers in handling the gender equality cases, pay attention to the teacher’s with sharp observation skill, and arranging the exercises for handling the school gender equality cases according to the school’s characteristics are all very necessary to improve the overall effectiveness. This study also recommended the educational authorities to implement the counseling, assistance and interview programs of each gender equality jobs, encourage the schools with excellent performance, and share the results. It is also recommended that the educational authorities should enhance the school’s software and hardware facilities of the supporting networks as well as integrate the resources among police office, social workers and hospitals. Based on the local characteristics, the gender equality information is sorted in order to create training materials for the exercises and cultivate seed teachers. In conclusion, this study recommended the teachers to know well about the regulations and improve the ability to support the person involved.