The quality assurance system of higher education in Taiwan has been based on the implementation of evaluation system. In accordance with the “binary system”of higher education, evaluations for different types of higher education institutions (HEIs) are conducted by different bodies which adopted different evaluation approaches. General universities and colleges are evaluated by the Higher Education Evaluation and Accreditation Council of Taiwan (HEEACT), and vocational and technological universities and colleges are evaluated by Taiwan Assessment and Evaluation Association (TAEA). This paper, by adopting the methods of document analysis and literature review, is divided into four sections. After clarifying the concept of quality assurance of higher education in the first section, the second section of this paper tries to summarize the establishment and major development of the two different evaluation systems Then, after exploring the reform trend of the quality assurance system of higher education in Taiwan in the third section, a brief conclusion will be summarized in the fi nal section.