高等教育在各國的學校教育體系中都是列屬於最高的階段，居於學制金字塔的 尖端，各國政府對其高等教育的發展也通常都給予極大的關注。由於任何教育改革 的有效進行，都必須以達成其預定的教育目標為標的，因此，本文在討論高等教育 的實際改革前，即先以英國為例，就其高等教育的目標演變內涵進行闡述；其後檢 視主要國家近年來高等教育的重要改革，最後在作簡扼結論之前，則針對我國高等 教育改革面臨的重要課題進行簡扼的歸納分析。大體而言，在邁向二十一世紀開放 、多元化社會及國際間普遍朝向學習社會發展之際，我國高等教育改革面臨的重要 課題，首先即在於思考如何配合終身教育的實施，修改相關的教育法令，以明確釐 清高等教育的目標與功能。其次，為繼續增加民眾接受高等教育的機會，我們則應 透過回流教育制度的建立，檢討如何與加強學習成就的多元肯定制度，配套開闢高 等教育多元入學管道。第三，為使高等教育的資源能夠做合理的調整與分配，如何 建立一套適當的資源分配指標或模式，以及如何提供充分誘因，鼓勵民間企業的積 極投入，也是不可忽視的要項。最後，為確保及維持教育改革的成效，如何在尊重 學術自主的前提下，促成中央教育行政體系與大學內部組織結構的適當調整，更是 關鍵課題。

　　　　　Higher education reforms have taken place in many countries throughout the world in recent decades. The The contents of these reform policies mainly depend upon the aims of higher education, defined by its society. So, this paper titled "Higher education reform" begins with an introduction of changes in the aims of higher education in British society, summarized mainly from the Robbins Report (1963) and the Dearing Report "Higher education in the learning society" (1997). Next, a summary of major trends in higher education reforms in many countries, such as the United States of America, France, Germany, Australia, New Zealand, Japan, The Asian tiger economies', and other countries in Eurpoe, etc., has been given in the second part of this paper. The third part of this paper then focuses on the analysis of several key issue in higher education reform in the current Taiwan society. Thereafter a brief conclusion has been drawn in the final part of this paper. In short, it is believed that higher education in the past has not only contributed to the intellectual development of students, but also made a distinctive contribution to the development of a learning society. Therefore, in response to the growing demand for the creation of a society committed to learning throughout life in the world, future reforms in higher education should be dedicated to the creation of a learning society, in addition to the pursuit of excellence in the intellectual world.