2000年後，日本高等教育實施一連串改革，包含大學認證評鑑制度、國立大學法人化，並推動大學重點投資和加速大學國際化等重大改革，其最終目的旨在提升研究、教育品質與大學的國際競爭力。具體而言，在推動研究方面，以「選擇」和「集中資源」為方式，推動「21世紀COE計畫」（21st Century COE Program）；在教學方面則選出 「優秀實務」（Good Practice, GP），做為大學重點投資的兩大主軸。本研究嘗試：一、探究日本高等教育重點投資的政策脈絡；二、分析COE計畫的發展與現況；三、探討相關的問題與趨勢。研究結果發現，COE計畫和國立大學法人化互為配套政策，並具有擴大高等教育機構之間資源獲得上的差距，強化大學分類的效果。

Since 2000, Japan has launched higher education reforms including the third-party evaluation, investment management, national university incorporationalization, and university internationalization, in order to enhance university competitiveness. Among these policies, Center of Excellence for 21st Century (COE) program and Good Practice (GP) are two important strategies to improve the quality of education and research within higher education institutions. Therefore, this paper intends (1) to explore the contexts of investment management for higher education, (2) to more clearly understand the development and current situation of the COE program, and (3) to discuss the impacts on university developments and trends. Finally, the author points out the COE program not only as an important policy cooperated with national university incorporationalization but also enlarged the existing gaps between top universities and others by way of gaining external resources