受到績效責任觀念的影響，在過去20年來，高等教育面對各界要求教師教學與學生學習品質的壓力有愈來愈強烈的感受，而這股潮流不論從美國、歐洲，甚至到台灣都無可避免，成為全球性的政策發展趨勢。在歐盟，由於1999年「波隆那宣言」的簽署，「於2010年建立歐洲高等教育區」就成為歐盟高等教育政策的核心，但因歐洲高等教育區含括數十個經濟體，建立一套可通用於歐洲高等教育區的資歷架構就勢在必行，而「調整歐洲教育結構」（Tuning Educational Structures in Europe）方案（以下簡稱「Tuning」方案）也就因應而生。「Tuning」方案在歐盟已有11年的歷史，已進行數十個高等教育學門的學科結構與內容研究，提出各學科的共通素養與核心專業素養，為歐洲高等教育區的建構打下重要的基礎。有鑑於此，在我國及各國大力追求高等教育品質之際，對「Tuning」方案之認識就有其必要性。因此，本文採用文件分析法，以歐盟「調整歐洲教育結構」之相關官方文件為分析內容，針對「Tuning」方案之發展進程探究，並以專業學科領域中的教育學為例，深入了解該領域的結構內容，最後並提出本文結語。

Accountability is the common concern of higher education in past two decades. In the United States, EU, and even Taiwan, stakeholders requested higher education institutions to assured students' learning outcomes and competences. How to defining and evaluating students' learning outcomes and competences has been the central debate. The Bologna Declaration was signed in 1999, the most important object of the declaration was established a European Higher Education Area (EHEA). The 47 signed countries required a common qualifications framework for higher education. For that reason, the project of “Tuning Educational Structures in Europe” was responded for the needed. The Tuning project was started in 2000, which developed generic competences and specific competences in different subject areas. The Tuning project created a new qualifications framework of higher education for EHEA. Therefore, via the method of document analysis, this study aimed to review the developmental process of the Tuning project, to understand the structures and contents of specific subject of Education area, and made final conclusions.