近廿年來，我國和美國相繼進行教育改革，2008年美國檢討其教育改革成效，認為仍面臨危機，只有小幅成效；我國也有諸多學者批評忽略教育結構的改革；美國諾貝爾物理獎得主Kenneth G. Wilson，從主持俄州發現計畫所累績的教育改革成功經驗，針對美國教育改革失敗的改進方法提出教育重建系統模式的建議。本文主要以該系統的四個過程比較美國和我國的教育改革經驗和績效，並進一步針對績效不彰的教育議題提出建議。

Over the past twenty years, Taiwan and the United States have engaged in a series of educational reform. However, both educational reform showed discouraging outcomes. Many Taiwanese scholars have criticized the reforms ignore the educational structure that were causing problem. On the other hand, the American Nobel Prize winner, Dr. Wilson, from the Ohio, hosted a program to reveal the results accumulated successful experience in education reform, that were called “ the Model of Redesigning Education”. This paper begins with discussion of the four processes in Wilson's Model, and then uses the model to compare and contrast both the United States and Taiwan's education reform experience and performance, and finally proposes further recommendations for efficiency improvement in education.