The operation of university has faced severe challenges on account of global recession. In order to solve the problems derived from deficient budget, the concerned authorities have carefully and effectively planned and implemented financial reform of higher education in the UK and US. The experiences of higher education in UK and US were often taken as notable examples to all of other nations in the world. To contemplate the strengths of their financial reform policies of higher education and learn from their lesions for the purpose of compensating for the deficits of Taiwan seems to be important to the implementation of higher education in Taiwan.
In order to analyze the whole issue, this study first introduces the background of financial reform of higher education in the UK and US. It then analyzes the distinguishing features of their financial reform policies of higher education. Finally, this study refers to the experiences of the UK and US to address some reflections for higher education in Taiwan.