全球高等教育的財政經費逐漸緊縮，更由於高等教育的普及化與大眾化，學生人數的不斷增長，導致高等教育經費短缺。而Johnstone於2006年指出，免費的高等教育措施，在各國間出現了重大的改變，各國政府開始要求學生與家長必須去承擔高等教育的成本，亦即學生與家長必須支付學雜費。所以收取學雜費成為各個大學的一個策略，也是成本分攤的一個關鍵部分：免費學費政策轉向成本分擔，我國自然無法例外。為滿足不斷增加的學生需求，與因應逐漸緊縮的財政，調整學雜費是必要的做法。但政府在擬定與實施學雜費政策時，必須考量不能妨害社會正義與公平性。因而政府教育主管單位應邀集專家學者，進行全盤性的研究與考量，摒除政治思維與個人利益以推出具體可行的方案。透過高等教育人力資源的投資，以建構國家整體的競爭力。

The financial expenses of global higher education is gradually reducing. Because of the pervasiveness of higher education and growing number of students, Johnstone in 2006 pointed out that there was a great shift in the policy of free higher education in many countries. Governments began to require students and parents share the cost of higher education, that is to say , students and parents had to pay tuition fees. Therefore, charging tuition fees becomes a strategy of the university and it is also a key part of cost sharing: free tuition fee policies turn to cost sharing. Taiwan is no exception. To meet the demand of growing number of students and deal with the gradual financial austerity, adjusting tuition fees is necessary. When governments formulate and practice tuition fee policies, they have to consider equity and social justice. Government education authorities should request experts and scholars to proceed holistic research, and then lunch specific and practical programs without any political thoughts and private benefits. By means of higher education human resource investment, overall national competitiveness is constructed.