高等教育市場化為當代西方高等教育發展的重要趨勢，1980年代以後，柴契爾（Thatcher）政府開始大幅削減高等教育經費，導致各大學校院為求生存，不得不走向市場化改革之路。本研究透過文件分析法，針對英國市場導向高等教育經費分配方式進行檢視：首先由高等教育市場化之意涵與緣起談起，並說明引進新自由主義對英國高等教育財政政策的影響；其次分析英國高等教育財政困境，同時陳述政府和大學面對財政困境時，其因應之道；最後在提出各界對市場化高等教育發展的省思之後，歸納英國改革經驗之主要特色以供參考。

Marketization of higher education is an important trend in contemporary western higher education. In the 1980s the Thatcher government has begun to cut the budget for higher education, and British universities and colleges had to take the road of marketization reforms in order to survive. This study mainly, via adopting the method of document analysis, aims to analyses the marketization of higher education funding policies in the United Kingdom (U.K.). This paper is divided into several sections. Firstly, it starts with an introduction of the concept of higher education marketization and its background, especially the “neo-liberalism” thinking which introduced the concepts of “efficiency” and “competition” into the discussion of higher education funding policy. After explaining the current financial crisis in U.K. higher education system, the next section focuses on the analysis of the responses for financial crisis from the government and universities in the U.K.. After indicating some reflections on marketization of Higher Education, a summary of major characteristics of the reform of higher education funding policy in the U.K. is concluded.