臺灣自2004學年度開始實施高中評鑑，歷經五個期程的遞變與演進，其中最受到關切的議題，乃是評鑑指標之訂定。因應世界潮流變遷，本研究的主要目的在了解並分析臺灣、美、英、紐、澳、日本與阿拉伯聯合大公國高中評鑑項目與指標重點內涵，進而梳理以上結果提出對臺灣的啟示。為達成以上目的，本研究主要採文件分析法（documentary analysis）為主，就前述國家由官方所公佈，並實施中的高中學校評鑑項目與指標重點進行分析。本研究之主要研究結果有：一、各國高中評鑑之指標體系大致可以分成：評鑑項目、評鑑指標及指標內涵說明等三級。二、各國高中的評鑑項目中，課程教學與校務發展是國際間最為注重的項目。三、各國高中評鑑的指標中，學生學習是最為核心的指標。四、各國高中評鑑之指標雖與臺灣之命名未竟相同，但大多數可找到相對應指標。五、各國高中評鑑指標之訂定具有主軸理念，指標內涵呈現多元化、各具特色。

The main purpose of this research is to understand and compare key connotations of senior high school evaluation domains and indicators in the United States, the United Kingdom, New Zealand, Australia, the United Arab Emirates, Japan, and Taiwan. To achieve the objectives, this research mainly adopts documentary analysis. The main findings of this study are as follows: (1) In the indicators system, it can be roughly divided into three levels: evaluation domains, evaluation indicators, and indicator descriptions. (2) Among the evaluation domains, “curriculum teaching” and “school affairs development” are the most important domains in various countries. (3) Among the evaluation indicators, “Student learning” is the core and key indicator. (4) Most of evaluation domains or indicators can be found in Taiwan's senior high school evaluation system. (5) The establishment of evaluation indicators in various countries has its own characteristics.