本研究採用文件分析法及個案分析法，主要探討荷蘭高等教育品質保證制度。主要目的包括：(一)瞭解歐盟高等教育重要政策的內涵；(二)探討歐盟推動高等教育品質保證支柱重要策略與方案；(三)探討荷蘭高等教育制度之發展沿革與現況；(四)剖析荷蘭高等教育品質保證機制建構與運作之情形；(五)探討在歐盟高教相關政策影響下，荷蘭高等教育品質保證制度運作之情形；(六)透過個案研究，深入瞭解荷蘭高等教育品質保證實際執行之結果；(七)根據研究發現，提出可供我國未來研訂高等教育品質保證相關政策之參考建議。
本研究之主要發現或結論有：
一、荷蘭高等教育制度及其品質保證制度，近年來均以歐盟政策為依歸，而進行調整修正。
二、歐盟高等教育的政策是以在2010年建構完成「歐洲高等教育區」為目標，且其高等教育最強調的重點工作是促成跨國之師生流動。
三、歐盟為促進跨國之流動，積極要求各國建立「三層級」學位體系，及推動「學分轉換與累積」制度。
四、透過高等教育品質保證網絡(ENQA)所訂定的《歐洲高等教育品質保證標準與準則》成為「波隆那歷程」簽署國執行高等教育品質保證的參考依據。
五、荷蘭的高等教育制度在2002年進行改革調整，正式建立「三層級」學位體系。
六、荷蘭實行高等教育教學與研究方面之品質保證制度，是為了達成大學自主、績效責任與品質改善等目的。
七、荷蘭高等教育教學品質方面的保證是透過學程認可制度進行，其認可效力為期6年；研究方面的品質保證則主要以研究型大學為範圍，由各校自主進行研究評鑑，於外部研究評鑑時以學門評鑑為主。
八、荷蘭的高等教育品質保證制度亦配合其雙軌制高等教育體系，為不同類型的學校建構有不同的評鑑指標。
九、荷蘭高等教育學程認可學程之認可運作程序，依申請之學程性質區分為「既有學程」及「新設立學程」兩種；若申請認可之學程未達認可標準，則NVAO認可機構可延緩公佈學程認可結果。
十、荷蘭教學品質方面歷經三層嚴謹之負責單位來完成品質保證工作，其認可結果公佈後，未牽連經費補助議題；然而研究品質保證卻與經費撥款掛勾。
十一、荷蘭Twente大學與海牙專業大學雖分屬不同類型高等教育機構，但兩校內部品質保證體系皆設有專責評鑑單位負責執行，且已建立其自我評鑑的機制。
十二、Twente大學與海牙專業大學兩校學位學程之認可皆以NVAO之認可指標與參考架構為依歸，Twente大學並建立研究方面之自我評鑑機制。

This study mainly, via adopting the method of document analysis and case study, aims to explore the system of quality assurance of higher education in the EU first, and thereafter with a focus on the study of the Netherlands.  In addition to explore the quality assurance system of higher education in the Netherlands in general, two universities-- Twente University, and De Haagse Hogeschool (the Hague University) -- were chosen as examples for case studies. 
 The main conclusions of this study can be summarized as follows:
1. The higher education system and its quality assurance system in the Netherlands have been reformed in response to the EU’s policies related.
2. The establishment of the “European higher education area” in 2010 has been the ultimate goal of the EU’s policy, with an aim of promoting cross-border mobility of teachers and students. 
3. The implementation of the three cycles’ degree system has been emphasized by the EU, and the introduction of the scheme of the ECTS (European Credit Transfer and Accumulation System) has been encouraged as well.
4. The ENQA’s “Standards and Guidelines for Quality Assurance in the European Higher Education” has been regarded as the main reference while conducting the quality assurance process in higher education in member countries of the “Bologna Process”.
5. Higher education system in the Netherlands has undergone fundamental reforms in 2002 in accordance with the EU’s policy of establishing the “three cycles”  degree system.
6. The Quality of higher education in the Netherlands are assured by conducting teaching assessment through program accreditation in all of the higher education institutions, and by research assessment in the sector of academic-oriented universities mainly. 
7. The program accreditation in the Netherlands is mainly conducted by the NVAO, and programs being accredited are classified into two main types: “existing degree courses” and “new degree courses” respectively. 
8. Both Twente University and the Hague University have established their own internal quality assurance mechanisms.

第一章 緒論…………………………………………………………1
第一節 研究背景與動機…………………………………………1
第二節 研究目的與待答問題……………………………………6
第三節 研究方法與步驟………………………………………7
第四節 名詞釋義與研究範圍…………………………………11
第二章 歐盟的發展及高等教育重要政策……………………15
第一節 高等教育品質保證相關概念內涵……………………15
第二節 歐盟的緣起、發展，及與高等教育相關之重要政策…26
第三節 歐盟推動高等教育品質保證之重要策略與方案…38
第三章 荷蘭高等教育品質保證制度之探討…………………79
第一節 荷蘭的社會、歷史、政治與經濟環境…79
第二節 荷蘭高等教育制度之沿革發展與現況……………86
第三節 荷蘭高等教育品質保證機制之建構………………105
第四節 荷蘭高等教育品質保證實施之方式………………114
第四章 荷蘭Twente大學公共行政學程品質保證機制之個案分析…137
第一節 Twente 大學發展背景與公共行政學程現況說明…………137
第二節 Twente大學公共行政學程教學品質評鑑………………141
第三節 Twente大學公共行政學程研究品質評鑑………………174
第四節 Twente大學公共行政學程教學與研究評鑑之特色………184
第五章 荷蘭海牙專業大學會計與控制學程品質保證機制之個案分析…189
第一節 海牙專業大學歷史沿革與會計與控制學程現況發展……189
第二節 海牙專業大學會計與控制學程之新設學程認可…………193
第三節 海牙專業大學會計與控制學程教學評鑑之特色………224
第六章 個案比較、結論與建議………………………229
第一節 兩所個案大學品質保證制度之比較………………229
第二節 結論…………………………………………………236
第三節 建議…………………………………243
參考文獻……………249
附錄 荷蘭學制圖…………………261
表 次
表2-1   歐洲主要國家品質保證機制實務之現況………………23
表3-1   1991-2007 荷蘭18-24歲年齡組人口中在研究型大學(WO)
就讀的參與率(淨在學率) ……………………………………90
表3-2   荷蘭高等教育階段的學位架構體系及新舊名稱頭銜對照表……99
表3-3   2002年前後荷蘭高等教育體制上之轉變………100
表3-4   2002年以來荷蘭專業高等教育機構(HBO)的學生人數-依就讀學門區分…………………………………………………104
表3-5   荷蘭目前的學位架構及研習期間…………………105
表3-6   訪視委員會評鑑項目……………………………………118
表3-7   荷蘭研究評鑑外部評鑑之五分量表……………………120
表4-1   PA面對面教學、電腦輔助教學與獨立研究比例分配表…146
表4-2   PA新生入學數……………………………………………147
表4-3   依照畢業年限，學習(月份)平均持續間………………149
表4-4   PA畢業生從事工作之程度水準………………………150
表4-5   UT公共行政學程外部評鑑報告(關於主題1部分)…………162
表4-6   UT公共行政學程外部評鑑報告(關於主題2部分)…………163
表4-7   UT公共行政學程外部評鑑報告(關於主題3部分)…………166
表4-8   UT公共行政學程外部評鑑報告(關於主題4部分)………167
表4-9   UT公共行政學程外部評鑑報告(關於主題5部分)………168
表4-10  UT公共行政學程外部評鑑報告(關於主題6部分)………170
表4-11  UT公共行政學程外部評鑑報告(關於主題7部分)………171
表4-12  公共行政學程認可資訊表………………………………172
表4-13  UT公共行政學程認可報告表…………………………172
表4-14  UT公共行政學程研究計畫案例基本資料表…………182
表 5-1  MAAC學程外部訪視報告(主題1部分)…………………209
表 5-2  MAAC學程外部訪視報告(主題2部分) …………………211
表 5-3  MAAC學程外部訪視報告(主題3部分)………………………217
表 5-4  MAAC學程外部訪視報告(主題4部分)………………………218
表 5-5  MAAC學程外部訪視報告(主題5部分)………………………219
表 5-6  MAAC學程外部訪視報告(主題6部分)………………………221
表 5-7  MAAC學程認可資訊表………………………………………222
表 5-8  MAAC學程認可報告表………………………………………222
表 6-1  Twente 大學(UT)與海牙專業大學 (THU)兩校特性及個案學程品質保證制度之比較………………231
表 6-2  Twente 大學(UT)研究品質保證制度之歸納…………234
圖 次
圖1-1  研究流程圖……………………………………10
圖3-1  荷蘭地理全圖………………………………………………80
圖3-2  大學新生學科修讀分布圖…………………………………103
圖3-3  荷蘭大學教學評量自評及訪視委員會教學評鑑過程圖..116

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