本研究透過內容分析與理論探究，探討臺灣數位學習政策在COVID-19疫情中和疫情後的可能發展。本研究針對「數位學習推動計畫」和「推動中小學數位學習精進方案」，進行內容的探討。同時比較美國與歐盟數位學習政策，並用新自由主義觀點對臺灣數位學習政策提出反思與建議。在灣數位學習政策挑戰與限制上：一、數位學習計畫多元與整合；二、長遠的規劃與發展；三、考量數位落差議題。在未來願景發展上：一、持續教師專業增能研習；二、數位學習發展更成熟；三、以及更完善的數位學習政策。

This study explores the possible development of Taiwan’s digital learning policy during and after the COVID-19 pandemic through content analysis and theoretical inquiry. This study discussed the content of the “Digital Learning Promotion Plan” and “Promoting the Improvement of Digital Learning in Primary and Secondary Schools”. Comparing the digital learning policies of the United States and the European Union, this study provided reflections and suggestions on Taiwan’s digital learning policies with neoliberal perspectives. On the challenges and limitations of Taiwan’s digital learning policy: First, it can be further diversified and integrated. Second, Long-term planning and development. Third, consider the issue of the digital divide. Vision development in the future: (1) Continuous enhancement of teacher professional development; (2) Digital learning develops more mature; (3) A better digital learning policy.