本文的主要目的在討論臺灣教育改革20年來，高等教育發展的軌跡及其未來發展。首先陳述臺灣高等教育面對少子化、數位化、國際化、民主化等環境因素的變遷與學生就業的挑戰，繼而從重大高等教育政策的公布與實施說明20年來高等教育的發展軌跡，強調數量眾多的大專院校面對少子化社會的挑戰，也說明高等教育在臺灣從菁英培育走向普及教育的發展，最後討論在全球化的21世紀，臺灣高等教育在國際化的浪潮下，如何於政府與學校關係、學校定位、教育的內涵及教學法的創新上繼續取得在亞洲高等教育產業的優勢。

This paper intends to trace the development of higher education in Taiwan’s education reforms over the past twenty years. The research begins with analysis on external factors such as aging and depopulation, digitization, internalization, democratization and challenges in the employment of college graduate. The next part reexamines the edicts of important higher education policies and their implementation so as to keep closer track of the 20-year development in higher education. Further arguments continues with illustration made on how the outnumbered higher education institutes and the impact of depopulation on competition for college enrollment have led Taiwan’s higher education to the president predicament, causing a drastic shift from elite education to universal education. Finally the paper tries to conclude with possible directions for a solution that under the current trend of globalization, higher education in Taiwan has to continue in its leading position in Asian education industry through its re-identification of the relationship between government and universities, the core mission of the universities and unique contents and innovation in pedagogy.