教育部於2018年開始執行受到大眾關注的「高等教育深耕計畫」（簡稱高教深耕計畫），旨在引導所有大學校院聚焦特色發展及人才培育。另，教育部亦建置大專校院校務資訊公開平台，自2017年起公開學校重要資訊供各界使用，前述各校高教深耕計畫經費之逐年核配亦參採平台上資訊。有鑑於高教相關人員高度關心究竟哪些公開資訊是高教深耕計畫經費核配金額的關鍵因素，本研究利用2017年大專校院校務公開資訊及2018年高教深耕計畫補助經費，透過次級資料研究法，據以檢視臺灣高教深耕計畫競爭性經費配置的課題及大學校院爭取是項經費的該努力方向。研究結果顯示：一、高教深耕計畫經費關聯因素為「學校承接各單位資助各類計畫經費及其每師平均承接金額」、「畢業生人數」、「學校各種智慧財產權衍生運用總金額」、「學雜費收入占總收入比率」及「學校申請專利、新品種及授權件數」五項，可視為關鍵因素；二、上述五項經費關聯因素落在教學及研究兩大績效層面；三、經費核配額度與落實高教深耕計畫原訂目標的符應性不高；四、學校強化前述關聯因素有助於後續提高經費金額。因此，本研究建議：一、資訊公開單位宜更客觀蒐集和公開有助於引導大學聚焦特色發展及人才培育的資訊；二、經費核配單位宜及時檢討計畫發展成效，調整經費配置，減免「馬太效應」；三、大學校院除可基於「自助人助」強化五大關聯因素以獲取較多補助經費外，亦需自行努力探究更有用的資訊。

The Ministry of Education (MOE) of Taiwan started to implement the widely concerned “Higher Education Sprout Project” (HESP) in 2018 to guide all universities and colleges to focus on feature development and talent cultivation. In addition, since 2017 the MOE has constructed the public information platform of university affairs to disclose important information to the public in order to assist the public to understand and monitor the functions of universities. The above-mentioned HEAP’s funding is also subject to the information on the platform. The stakeholders of higher education are deeply concerned about what the public information is which turns out to be the deciding factors in the funding amount of HESP. In light of the above concerns and by means of secondary data analysis, this study used the public information of university affairs provided by the platform in 2017 and the funding amount of HESP in 2018 to examine the issues of HESP funding allocation and the direction of efforts for universities to increase their funding amount. The four main findings of this study are: 1. There are five deciding factors in the funding amount of HESP—the total amount of funding that each university is granted from a variety of projects as well as the average amount of project funding of each faculty member, the number of graduates, the monetary amount derived from all intellectual property rights of each university, the ratio of income from student tuition and fees to total income, and the number of patent application, new products and patent licensing number; 2. The above five critical factors can be categorized into instruction and research; 3. The funding allocation does not accord closely with the original purposes of HESP; 4. The strengthening of the five critical factors will help a university to obtain more HESP funds. Based on the findings, this study suggests: 1. The MOE of Taiwan should more objectively collect data and develop information to guide the universities to focus on feature development and talent cultivation; 2. The MOE of Taiwan should timely assess HESP’s performance and development to adjust its funding allocation and avoid the Matthew effect of funding; 3. As “God helps those who help themselves”, in order to get more funding, all universities should pay more attention not only to fortifying the critical factors but also to collecting more useful information by their own efforts.