The purpose of this study is to explore the key elements of constructing a higher education quality assurance system in Taiwan. In addition, the relations between these elements have been examined to determine the appropriate quality assurance system that is suitable for the development of higher education in Taiwan. The methodology adopted by this study includes the Delphi technique and a focus group. This study arranged the Delphi technique, gathering materials from the other angle, with sixteen participating experts. Then, with the draft coming from the above process, the focus group was organized, consisting of seven experts, to clarify the higher education quality assurance system, and the elements that really have the effects. The findings of this study follow: 1. The elements of the higher education quality assurance system include the background elements, the goal elements, and the two sub systems, as the internal/external quality assurance. 2. The elements of the internal/external quality assurance are significantly affected by the background elements, and the goal elements. 3. There is a correlation between the internal and the external quality assurance, when it comes to the quality assurance system in Taiwan. 4. The findings of the study really fit the development of higher education in Taiwan. Some suggestions are proposed for the governmental administration, higher education institutions and quality assurance institutions as well, based on the findings.