本研究針對我國近十年間進行的高等教育財政改革之趨勢與成效，作一深入之探討。道次分析民國八十年代引發我國高等教育財政改革的原因，其次釐清我國高等教育資源籌措與分配的現狀以及今日面臨的問題，最後依據高等教育的本質與分配原則提出改進問題之因應策略，做為未來制訂政策之參考。

　　　　　 This study explores the trend and result of higher education finance reform in Taiwan. The first part of the study is to find out causes triggering the reform starting from the early 1980's. The second part is to analyze the mechanisms of resource collection and distribution in the higher education level, as well as the problems we face at the end of this decade. Finally, based on the essence and resource allocation principles in higher education finance, this study makes ten suggestion to administration as the reference in making future higher education policies.