面對全球化的發展，歐洲高等教育近年來歷經許多的改革，市場化的思維更促成歐洲高等教育經費機制的變革。本文首先探討市場化的發展及其對歐洲高等教育經費政策的影響，並以歐盟組織發表的文件進行分析，說明目前歐洲30個國家的高等教育經費分配現況以及經費使用的監督與績效責任。本文歸納出歐洲高等教育經費分配機制的三個變革趨勢，即（1）採用總額預算，提高大學的財務自主性，（2）自主性提高，伴隨著更高與透明化的績效責任，（3）注重產出導向的經費機制，將經費補助連結於大學的績效表現。最後，則提出對我國高等教育經費分配機制的啟示。

In response to the development of globalization, reforms in funding mechanism have occurred in Europe higher education over the past decade. The construct of marketization is the driving force to the reform agenda for higher education funding policy. This paper analyzes the development of marketization and its impact on European higher education funding policy. In addition, this paper provides an in-depth understanding of funding allocation mechanism across 30 countries in Europe through the documentary analysis of the publication of European Union. There are three trends for funding allocation mechanism, including (1) block grants budgeting give more autonomy in managing financial resources, (2) more financial autonomy, and more accountability, and (3) establishing links between university performance and public funding. Finally, the implication on funding allocation mechanism in Taiwan higher education is provided.