本研究探討臺灣海峽兩岸教育改革對高等教育，尤其是理工教育之衝擊。此非評論誰輸誰贏，而是在分析兩岸的潛在競爭優勢，及透過科技競爭以促進雙方之繁榮。研究方法係採類似教育評鑑所用之背景－輸入－過程－產出（CIPP）模式。重要發現有：兩岸在教育改革上皆推動分權化，實施權力下放。在高等教育方面，在臺灣的學術行政已普遍採用選舉制（除少數私立學校外），但大陸似乎尚未普遍化，可是大陸在產學合作方面，允許大學辦企業，似乎走在臺灣前面。在爭取國外學人歸國服務方面，大陸似乎還在積極進行，但在臺灣自大學法修訂後，已交由自由人力市場決定，回國學人在覓職上必須與在臺灣獲博士學位者競爭，不像以前那般被禮遇。大陸重視理工的程度勝於臺灣，從其大學學位中，理工所占的百分率可看出，這可能會影響臺灣今後的科技發展。雖然在高科技產值上仍占優勢，但在知識密集的服務業產值，大陸多於臺灣。

This study is to investigate the impact of educational reform on higher education and to compare consequently the technology production, and the competitiveness on both sides of the Taiwan Strait. Methodology used was analogous to the Context-Input-Process-Produced (CIPP)-model. Important findings are: In the educational reform, both sides have carried out the policy of decentralization. In higher education, Taiwan has realized the election of academic heads through faculty members, but the Mainland still falls behind. On the contrary, the Mainland is more energetic to let higher education institution to run commercial enterprises. After the revision of the University Law the graduate who earned doctoral degrees overseas have to compete for vacancies in higher education institutions with those who earned at Taiwanese universities. As a result, the number of returnees dropped down in Taiwan, while the Mainland is still energetic in attracting overseas students to return. The Mainland gives more emphasis to science and engineering education than Taiwan. This could threat the competitive edge in technology development of Taiwan.