在教育領域中，無論是學費的收取，或助學貸款的政策等，一直以來，就不單純是教育問題，同時也是社會體制與政治問題。也因此，這兩項政策往往因應國際情勢變化、人口消長、經濟變遷與政治勢力更迭而有所改變與調整。除此之外，也與高等教育的體制、定位，以及財源結構有所相關。 德國自1970年代以來實施免學費政策，但在2005年時開始有所調整，也伴隨政黨更迭而再次經歷變化；助學貸款部分，聯邦政府自1971年開始推出的助學貸款政策，除了持續推動之外，亦因應國際化情勢、人口消長、經濟變遷等，而與時俱進並有所調整。除此之外，聯邦政府也為了資助更多具有特殊表現者，提供跨邦的獎學金措施。 為瞭解德國在學費與助學方面的相關政策，本研究首先針對德國高等教育的體制與財源結構進行簡要說明，之後則分別就這兩項政策之內涵加以介紹，藉此思考臺灣在這兩項措施上可以改進的面向。

In the field of education, no matter the policy of tuition fees or the aiding policy for student is never simply related to the educational, but also to the social and political system. As a result, these two policies are often changed or readjusted in response to changes in the international situation, population growth and decline, economic and political change. In addition to that, the system and positioning of higher education, as well as financial resources structure of higher education have also influence on it. In Germany, the tuition-free policy since 1970s started to chang in 2005, and it is still under adjustment with the change of political party; while the policy of student loans, which is implemented by the federal government since 1971, remain in force, but has also somehow adjusted with the new international situation, the population growth and decline and economic changes. In addition, the federal government also offer some cross-state scholarships in order to fund more students with excellent performance. In order to uunderstand the German tuition and student-aiding policy, the first part of this study is to introduce the system and the financial structure of German higher education, and then focus on these two policies. Based on the study of German experience, we hope to rethink and reflect on Taiwan’s policies.