台灣的高等教育即將進入全入時代，在過不久就會面臨供過於求的情況，因此提升我國高等教育之國際化，吸引他國學生前來就讀我國高等教育之學位，有利於我國未來高等教育之發展。留學生人生人數前幾大國之美國、澳洲、英國以及加拿大，無不提升國際化程度，並制定利於教育服務貿易相關政策，以吸引外國學生前來就讀。在台灣進入WTO以後，對於開放我國教育市場，我國也教育之國際化提出相關政策，但對於高等教育的發展卻遭受到一些爭議，如僅有部分科系有所發展、對本國文化之衝擊及外國教育機構之競爭等。為此，我國應該建立我國大專院校的特色、加強我國大學教育評鑑之機制、發揮台灣的優勢並提升國際水準、提供良好的學習與休閒環境，並且逐步開放兼顧服務的品質，以此來因應國際化之浪潮。

The higher education in Taiwan is about to enter the era that all high school graduates can be enrolled in tertiary institutions. Therefore, enhancing the internationalization of higher education and attracting students from other countries to pursuit a degree of tertiary education in Taiwan can be beneficial to developing the future of higher educationof Taiwan. Some countries, which have many international students like the U.S., Australia, U.K., and Canada, try to internationalize higher education and make policies of educational services and trade positively in order to attract foreign students. After Taiwan became a member of WTO, we have to open the market of education and also make some policiesabout internationalization. However, there are some controversies such as only few of areas of study are internationalized, the impact of local culture, and the competition of foreign institutions. In that case, we should establish the features of higher education, enhance the system of educational evaluation, develop the superiority of Taiwan, provide a goodenvironment of learning and leisure, and open and ensure the quality of educational service, so that we can deal with the wave of internationalization.