在少子化因素下，大學退場已成高等教育未來發展的共同趨勢，各國莫不研訂退場機制以求因應。臺灣高等教育，特別是1996年以後，新設私立大學及技職校院發展過速，亦受少子化影響，近10年內，已有10所私立高等教育機構停招或停辦。教育主管當局有鑑於退場後諸多問題有待釐清與解決，並使退場學校有法源依據，於2022年5月11日頒布實施《私立高級中等以上學校退場條例》。本文參酌鄰國日本、韓國大學退場的做法及本條例是否完善周全做一比較及檢視，據此提出有待改進之處，以供日後私立高等教育發展及修法之參考。

Under the low birthrate factor, the exit of universities has become a common trend in the development of higher education, and all countries have studied the exit mechanism in order to cope with it. Taiwan’s higher education, especially the newly established private universities and technical vocational colleges after 1996, developed rapidly, and was also affected by the low birthrate. In the past 10 years, 10 private higher education institutions have stop enroll new students or closed. In view of the many problems that need to be clarified and resolved after the exit, and to provide legal basis for the school to withdraw, the competent education authority promulgated and implemented the exit regulations for private senior high schools and above on May 11, 2022. This article compares and examines the practices of the neighboring countries Japan and South Korea with regard to the withdrawal of universities and whether this ordinance is complete and comprehensive, and hereby proposes areas for improvement for future reference in the development and revision of private higher education.