This paper aims to examine the challenges, implemental strategies, and developmental directions of Taiwan's higher education system. First, the importance of higher education evaluation is discussed Secondly, the meaning and function of higher education evaluation is expounded. Then, the current status of Taiwan's higher education evaluation system is described, and the four major challenges are detailed, including ”excessive belief in ranking while the concept of accreditation needs to be initiated,” et al. In order to face the aforementioned challenges, this paper raises six strategies including ”to advocate the accreditation system in higher education evaluation, which would promote the values of quality assurance,” et al. LastIy, in terms of future developmental direction, this paper raises four suggestions including ”to internationalize higher education evaluation, in order for Taiwan's higher education evaluation system to be on par with international standards,” et al.