高等教育重點發展政策為許多國家和地區在不同發展階段所推崇。培育頂尖大學，是臺灣和廣東推進高等教育走向卓越的重點發展政策。選取廣東《高水準大學建設計畫》與臺灣《邁向頂尖大學計畫》進行文本比較分析，從政策過程與價值理性兩個層面對兩岸高等教育重點發展政策進行闡述，管窺重點發展政策的合法性與有效性，以期相互觀照發展歷程，互為借鑑成功經驗。

With the popularization of higher education, the world has shifted the focus of higher education from quantity expansion to academic excellence. Marching toward world-class university is the goal of higher education policy in Taiwan and Guangdong. This paper fi rst analyzes “the top university development”, evaluating and exploring the policy performance and infl uence of the fi rst phase, followed by the description of the characteristics. The method employs documentary analysis, to collect and analyze the data promulgated by officials. Next, Comparison is a must for the quality assurance policy between Taiwan and Guangdong. Finally, recommendations are made for policy makers and universities development.