The purpose of this study was to analyze the impact of parental resources and parenting stress on parenting efficacy in low-income families Furthermore, in order to verify whether parental resources function as a resilience factor, a structural model was established to assess the suitability and influence of the variables. A total of 603 parents of children and adolescents between the ages of 9-18 were selected from the data from Children and Adolescents Comprehensive Status Research (2009) by the Ministry for Health, Welfare and Family Affairs. For the analyses, SPSS WIN 18.0 and AMOS 18.0 were utilized. The major results were as follows: First, the suitability of the model was confirmed with variables presenting a satisfying fit. Second, parental resources had a negative effect on parenting stress and a positive effect on parenting efficacy. Third, parenting stress had a negative effect on parenting efficacy. Finally, a test of the structural equation model supports the hypothesis that parental resources have a significant direct effect as well as an indirect effect through parenting stress on parenting efficacy. The implications for further studies and practice were discussed.