在教育評鑑已成為高等教育顯學的當下，我們看到它帶來組織機構正向的自我檢視機制。然而，也在實施多年後的此刻，我們實在有其必要用多樣的角度來審視評鑑制度與概念，與其所帶來高等教育的實務影響與反省思考，希冀透過反思的歷程產生更正向的評鑑態度與因應策略。本文首先以臺灣高等教育的評鑑背景脈絡與發展做討論依據，從真實現況來揭櫫評鑑角色的認可制與其所產生的政府與社會效應為起始，進而討論大學在評鑑框架下面臨的大學自主與績效責任的主體性挑戰，同時檢視一下我們想面面俱到的評鑑目標與世界趨勢的離合現況。本文結論部份則主要以自我促進、自主發展與回饋反思的架構做本文的綜合論述，企圖說明在現今我國高等教育評鑑機制運行中，學校機構在顧及教育當局的管制，在爭取評鑑結果的資源，與在積極回應評鑑執行者訪視委員的意見與要求的同時，學校如何落實其主體性的重要，換言之，在兼顧評鑑核心價值理念與實務推動的前提下，學校機構自我特色發展可能更為重要。

Abstract As evaluation has become the norm in Higher Education in Taiwan, we have witnessed how the evaluation has brought the positive self-perspective on organizations. After years of its implementations, however, there is the need to look back into the evaluation system, its concept and impacts it has brought to higher education from different angles of perspective, reflecting on the evaluation behaviors in the hope to emerge with better coping strategies. This article begins with a discussion on the background context and development of the evaluation system on higher education in Taiwan. It discusses the actual evaluation accreditation system and its impacts on government and society. It further questions the problems of university autonomy and accountability under this framework of evaluation. At the same time, it examines the relationship between the goals of evaluation and the world trend. The conclusion mainly uses initiative motivation, autonomous development and reflective feedback as the main structure of the discussions; and explains the mechanism in the operation and mechanism of higher education evaluation. When institutions take into account the regulations from education authorities, competition for resources and responses toward evaluation officer’s feedback and demand, the fulfillment of the main character of the institution is the major concern. In other words, taking into account the core values of evaluation and giving impetus to practices, the construction of the self-characteristics of the institution maybe more important.