This article introduces a brief description of higher education system in Finland. After Finland succeeded in merging and then upgrading former vocational institutes into the AMK (polytechnic) institutions during the 90's, the AMK system was officially established and provides vocationally oriented higher education at bachelor level. Therefore, the higher education system in Finland comprises university education and polytechnic education based on different functions and missions reinforced by policy statements. Initially, the Finnish universities negatively responded to the Bologna declaration. However, in order to strengthen the position in the European Higher Education Area, the new degree structure was adopted by Finnish universities in 2005. given the distinction between "academic" universities and "professional" AMK institutions, the AMK institutions have recently launched master's degree programs with a combination of adult education and lifelong learning characteristics. Consequently, Finland faces the challenges of the Maintenance of its "Equal but Different" dual system in the view of the increasing international competition and national development needs.