本文透過文獻分析，探究德國雙元制高等教育，包含巴登‧符騰堡邦、北萊茵‧威斯特法倫邦與巴伐利亞邦三種模式，了解該教育體制裡的學生如何能夠高度滿足企業對應用型高級人才之需求，甚至在巴登‧符騰堡邦雙元制高等學校有高達85%在校生即已獲聘於特定企業。長期以來大學與社會保持一定距離，但隨著現代社會的發展，二者的關係愈來愈密切，由此大學開始走出象牙塔，並轉型為服務站的角色。在此脈絡下，高等教育與職業教育的聯繫逐漸趨於緊密，此聯繫基礎涉及國家社會的需求、認識論基礎的轉換、競爭型國家之崛起，以及高等教育學用落差之困境。臺灣高等教育長期陷於學用落差與人力供需失衡問題，或許德國的雙元制高等教育能提供一些借鑑。

In this paper, document analysis was used to investigate the Germany’s dual system of higher education. Notable examples include the models of Baden-Württemberg, Nordrhein-Westfalen and Bayer. Students in this system of education can satisfy the demands of industry; the job prospects of graduates has been enhanced where 85 percent of those who graduate from Baden-Wuerttemberg Cooperative State University found work in their field prior to graduation. For a long time, there has been a distance between higher education and the realities of the wider society; however, due to recent developments in modern times, academia is becoming more relevant and connected to the society as a whole. As a result, a close relationship has been developed between university education and vocational education. This relationship is based not only on the needs of the society, but also on changes in epistemology, the rise of the competition state, and the difficulties arising from the gap between what students learn at universities and the actual needs of the industry. Germany’s dual system of higher education is seen as a paragon. By contrast, in Taiwan there remains a large gap between what students learn at universities and the actual needs of the industry, resulting in an imbalance of supply and demand in the labor market. Thus the educational authorities in Taiwan may consider the applicability of adopting the German system of dual education.