為促使大學回應社會大眾對績效責任的要求，西歐國家與我國政府近年所推動的高等教育財政改革政策，皆出現一種以大學評鑑結果作為政府經費分配基礎的趨勢。此種作法雖可激勵大學對其表現負起責任，有助於高等教育品質之確保與提升；但若實施不慎，也可能導致政府過度干預高等教育運作，戕害大學自主與多元發展。爰此，本研究以大學評鑑結果與政府經費分配之連結為題，分別就西歐主要國家與我國之實施現況，與遭受批評進行文獻分析與討論。此外，並透過焦點團體座談會議的召開，瞭解利害關係人對於兩政策工具相互連結之看法，最後根據研究發現提出以下結論：（一）大學評鑑與競爭經費皆為政府政策工具，惟其中蘊含政府意志，恐有礙大學自主與創新發展；（二）將評鑑結果與獎懲機制連結雖具有爭議，但仍被各國政府視為是對大學遠端調控的重要工具之一；（三）將評鑑結果與經費分配連結，西歐國家多採取間接方式，然在我國已有法源依據並付諸行動。

To respond to the growing public demand for the accountability of higher education, the Taiwanese government, along with Western Europe, tends to allocate funding according to the results of university evaluation. This trend can be captured from the recent educational policy reforms. This way of allocating funding, however, still has its pros and cons. Namely, it has drawn much attention to the responsibility of universities in terms of education quality improvement, but university autonomy, as a possible trade-off, would be threatened and/or undermined due to government intervention. Given the situation, this study analyzes the connection between the results of university evaluation in Taiwan and some major western European countries and the allocation of their educational funding. In addition, by adopting the method of focus group interview, this study also aims to understand the perspectives of the policy stakeholders on the aforementioned issue in Taiwan. Based on the findings, some suggestions for policy makers are provided.