本研究以經濟合作暨發展組織發布的《教育概覽2018：OECD指標》之報告、官方網站所公開的表格與資料為研究對象，採用內容分析法對文獻進行關鍵字分析與匹配，建構高等教育永續發展目標的評價向度；從四個面向分析經濟合作暨發展組織國家高等教育永續發展目標的現況，並進一步提出高等教育永續發展的方向與建議。經分析，對高等教育永續發展狀況的評估可以從公平程度、參與程度、技能獲取及經費投入四個面向進行解析。透過對經濟合作暨發展組織國家高等教育發展的現況分析，後續實踐永續發展目標四個面向的建議路徑有：建立高等教育機構的自主發展機制作為機制保障；充分吸引並利用社會資金投入作為有效支持；開展前序教育階段的品質控制作為必要條件；加強落後區域與弱勢群體的政策扶持作為基本要求。

This research takes the report Education at a Glance 2018: OECD Indicators published by Organization for Economic Co-operation and Development (OECD) and the forms and materials open to members on official websites as the research objects, uses content analysis method to analyze and match the keywords of the documents, analyses and constructs the evaluation orientation of the sustainable development goals of higher education, and analyses the current situation of the sustainable development goals of higher education in OECD countries from four dimensions, and further puts forward some suggestions on how to improve the sustainable development goals of higher education in OECD countries. The direction and suggestions for the sustainable development of higher education. Through analysis, the evaluation of the sustainable development of higher education can be divided into four dimensions: equity, participation, skill acquisition and investment. Based on the analysis of the current situation of higher education development in OECD countries, the following suggestions for the follow-up practice of sustainable development goals (SDG4) are as follows: to establish an independent development mechanism of higher education institutions as a mechanism guarantee; to fully attract and utilize social capital investment as an effective support; to carry out quality control in the pre-education stage as a necessary condition; and to strengthen policy support for backward regions and vulnerable groups as a basic requirement.