芬蘭和台灣的高職教育同屬於中等教育的一環。台灣高職教育在過去幾十年培育出非常多的技術人員，對經濟的發展貢獻良多;然而，近年來高職教育的狀況卻逐漸走下坡。相較於二十世紀在全世界教育成就最耀眼的芬蘭，其高職教育致力於培養學生具備職業需求的工作能力，與企業界的充分合作、建立完善的證照制度且落實學生的實習訓練。台灣的高職教育確實應從中反省與學習。
本研究蒐集相關之文獻資料，探討與比較芬蘭和台灣高職教育的發展、現況以及面對的挑戰，最後根據文獻的分析與比較得到對台灣高職教育的敢示，做為高職教育相關的單位、教育人員與日後研究之參考。

Both of Finland'sand Taiwan's vocational education are part of secondary education. During the past decades， Taiwan's vocational education has bred a lot of basic technicians who have significant contribution to the development of economics. However， Taiwan's vocational education is getting worse in recent years. Compared to Finland，with the most glaring educational achievement in the 20th century over the world， its vocational education makes efforts in cultivating students with working ability answered to occupation requirement， cooperates sufficiently with enterprises， establishes well certification system and implements students' practical training. Taiwan's vocational education does need to reflect and take lessons from Finland'svocational education.
This research collects the information， explores and compares the development， current condition and the challenges needed to confront of Finland'svocational education with Taiwan. Finally，according to the analysis and comparisons of literatures， some implications of Taiwan's vocational education are acquired. Hope that this research can be reference resources for organizations related to vocational education， educators and relevant researches in the future.