自從技專校院辦理綜合評鑑以來，業已達成評等優劣、發掘問題、導引方向、督促改進及輔導建議等功能，惟仍存在著評鑑標準一致化、限制各校特色發展、為爭取評鑑成績致資源錯置等問題，故為強化評鑑優點並改善不足之處，進而採行認可制評鑑，該項政策推動如何能更為精進並納入品質保證作法，實值得探討與改進。本研究先以文獻分析，釐清認可制評鑑與品質保證關係，明確凸顯問題分析重點，另分別就澳洲及歐盟技職教育品質保證發展、臺灣訓練品質評核系統及技專校院認可制評鑑等現況進行探討，呈現分析對象完整全貌，並就研究分析結果提出臺灣高等技術及職業教育品質保證指標初步概念架構。其次，運用專家訪談、專家效度問卷、模糊德懷術及層級分析法進行57人次學者專家訪談及調查分析，完成建構包含四項構面、20項主指標及76項次指標之臺灣高級技術及職業教育品質保證指標架構及權重體系，最後配合研究結果與討論，分別提出相關建議。

Ever since the comprehensive evaluation system was implemented for technical and vocational colleges and universities in Taiwan, it has functioned to better discriminate between schools, discover existing problems, guide future directions, supervise schools for making improvements, and offer consultations and suggestions. Nonetheless, there remain problems such as homogeneity of evaluative standard that limits schools to develop their own special characteristics, as well as sole concerns of schools to achieve better evaluative standards that result in displacements of school resources. As a result, accreditation was implemented in order to maintain merits of current evaluative system and improve upon its loopholes. Nevertheless, how to further polish the related policy and incorporate quality assurance into its mechanism is little explored and thus addressed in this paper. By employing literature review as a means of delineating the relationships between accreditation and quality assurance, and further highlighting points of problems during analysis, this study analyzed respective developments of TVE (Technical and Vocational Education) Systems within both Australia and the European Union, in order to explore how policies are implemented within vertical hierarchy of institutions, and how theses have evolved over horizontal time pattern, so that the whole picture of each evaluation system might be revealed. This study eventually contributed to provision of a conceptual framework of quality assurance indicators for technical and vocational education in Taiwan. Furthermore, by adopting in-depth interviews, expert validation questionnaire, fuzzy Delphi technique questionnaire, and hierarchical analysis, this study also conducted 57 persons/times interviews with scholars and professionals, and made surveillance and analyses thereafter, in order to complete the construction of a framework and a weighting system of quality assurance for higher technical and vocational education in Taiwan. Finally, this study proposed several suggestions for the reference of related authorities, universities and colleges.