本研究探討經濟合作與發展組織（OECD）國家評鑑高等教育機構時所提出的指標，透過了解高等教育評鑑脈絡及指標概念呈現高教評鑑背景的主要特質；接者，針對評鑑高等教育機構的指標作系統化審視，深入剖析各國與高教評鑑機構提出的評鑑指標內涵，並歸納出以下結論：目前尚無法在指標內容上進行明確分類，然而可發現多數指標系統關注重點在於組織目標及任務、教學與課程、學生學習成效及學生支持服務與資源等面向，同時強調高等教育的品質與效率；意即高等教育的使命中，教學的輸入與結果最受到重視，反觀研究的投入及產出較少被納入評鑑標準中，高等教育對外部社會貢獻與服務也較少被提及。

This study reviewed some of the systems applied to higher education institutions for evaluations, with special attention to OECD countries. Through exploring the context of higher education evaluation and the concept of indicators, this study illustrated the features of the context of higher education evaluation. Then we examined the indicators of higher education evaluation systematically, demonstrating the content of those indicators and summed up the following conclusions: There is currently no consensus of establishing classification criteria for existing indicators. However, we found out that most indicator systems focus on organization goals and missions, teaching and curriculum, student learning outcomes and students support service, and emphasizing the quality and efficiency of higher education at the same time. In other words, the input and output of teaching have been put more emphasis than other missions of universities: research and the social contribution and service.