With the popularization of higher education, the world has shifted the focus of higher education from quantity expansion to academic excellence. Marching toward world-class university is the goal of higher education policy in Taiwan and Guangdong. This paper first analyzes “the top university development”, evaluating and exploring the policy performance and influence of the first phase, followed by the description of the characteristics. The method employs documentary analysis, to collect and analyze the data promulgated by officials. Next, Comparison is a must for the quality assurance policy between Taiwan and Guangdong. Finally, recommendations are made for policy makers and universities development.