依據CIS/SIS 的主張，校徽乃深具影響力的視覺識別要項，本文進而析論視覺識別與校徽造形、符號學、文化價值觀等理論概念及論述，並對兩岸大學校徽提出探究問題：（1）外顯樣貌、（2）內蘊價值觀、（3）前二者之連結。研究則以近年設校或改制的臺灣（1987 年始）與大陸（1977 年始）大學之校徽為對象，以內容分析與Z 檢定探討，結果顯示大陸採用文字的比例為臺灣的4 倍多，且在「遵從權威」及「崇敬宗教信仰」的價值觀數量具有顯著差異。

According to the arguments of CIS/SIS, university emblems are influential for visual identity. This paper reviews theories, concepts, and relevant discourse concerning visual identity and the appearance of emblems, semiotics/semiology, and cultural values. Based on the review, 3 topics are
considered regarding university emblems across the Taiwan Strait: (a) their
exterior appearances, (b) their core values, and (c) the interrelations between the appearances and the values. The study objects are sampled from the emblems of universities established or restructured in recent years (i.e., in Taiwan since 1987 and in Mainland China since 1977), and are analyzed using content analysis and the Z test. The results show that the percentage of texts adopted by university emblems in Mainland China is 4 times higher than that in Taiwan, and that significant differences exist in the quantities of the “compliance with authority” and “worship of religious beliefs” values.