當我國高等教育發展從菁英化邁入大眾化及市場化之際，亦面對高等教育數量擴充及高等教育資源稀釋等挑戰，對於高等教育經費分配課題，必須更加關注。我國教育部於2004年12月訂定「獎勵大學教學卓越計畫」，開始透過競爭性經費的計畫型補助，希望可以有效提昇各大學教學品質及發展教學卓越大學之典範。本文研究問題在於：「獎勵大學教學卓越計畫」雖強調以競爭性經費的計畫型補助作為經費分配機制，但在追求教學卓越的過程中，是否可能產生不利高等教育發展的問題？本文先說明「獎勵大學教學卓越計畫」的執行現況，再針對經費分配理念、經費分配過程、經費分配結果等面向，探討「獎勵大學教學卓越計畫」可能存在的高等教育經費分配問題，並據此提出三點因應策略。

Expansive quantity and resource dilution of higher education havebecome challenges when domestic higher education develops from eliteto mass and universal, which means that the allocation of higher educationfunds should be more concerned. The Program for PromotingTeaching Excellence Universities is proposed by Ministry of Education inDecember, 2004., which aims to effectively elevate teaching quality andto develop model of teaching excellence university.The study firstly illustratescurrent operating condition of the Program for Promoting TeachingExcellence Universities, then probing into the program through ideas,process, and outcome of funds allocation to investigate potential problemof allocation of higher education funds and to formulate three strategiesto rectify the problem.