接受高等教育被視為實現人生夢想的重要里程，政府如何能保障具有就讀高等教育能力者，不因其經濟問題而喪失就讀機會，助學機制實為重要措施之一。而教育政策執行成效的良窳實需透過評鑑實施據以分析。有鑑於現行評鑑模式多僅強調成果，對於其理論、過程及目標等無法分析，致評鑑成效受限。是以，本研究旨在透過「理論導向評鑑模式」，檢視我國高等教育助學機制所規劃的理論、目標達成及因果關係等模式是否獲得認同。透過問卷調查及訪談法，針對大學校院1,120人進行抽樣，並採取立意取樣方式邀請學者專家、行政人員與學生代表等7位人士進行訪談。本研究獲致結論如下：（1）高等教育助學機制透過教育機會均等與教育成本分擔理論所規劃出來的目標達成模式獲得認同；（2）高等教育助學機制透過教育機會均等與教育成本分擔理論所形成出來的因果關係模式獲得認同；（3）高等教育助學機制提出的教育機會均等與教育成本分擔理論模式獲得模式驗證；（4）高等教育助學機制的執行情形存在理想高於落實的差異。最後，本研究建議高等教育助學機制推動應強化執行層面的落實，並可致力於理論導向評鑑模式架構之確立，以作為後續政策評鑑工具之用。 / Receiving higher education is considered an important milestone in the course of realizing one’s dream in life. However, how can the government protect those students who are capable of pursuing higher education from losing the opportunity due to their financial problems? The financial aid mechanism is one of its important measures. And the effectiveness of implementation of an educational policy indeed needs to be analyzed by means of evaluation. However, many of the current evaluation models focus only on the results of the implementation of a policy but fail to analyze its theories, process, and goals; consequently, the effectiveness of the evaluation is limited. Therefore, through a “theory-driven evaluation model,” this study aims to review whether the theories of the higher education financial aid mechanism in Taiwan, its goal-achieving pattern and its causal connection pattern are recognized by the subjects. Totally 1,120 college students were sampled and surveyed with a questionnaire and, by means of purposive sampling, seven people, including scholars and experts, administrative staff members and student representatives, were interviewed. The findings of this study are as follows: 1. The goal-achieving pattern formulated by our higher education financial aid mechanism, based on the theories of equality of educational opportunity and sharing of educational cost, were recognized; 2. The causal connection pattern formed by our higher education financial aid mechanism, based on the theories of equality of educational opportunity and sharing of educational cost, were recognized; 3. The theoretical models of equality of educational opportunity and sharing of educational cost proposed by the financial aid mechanism of our higher education were validated. 4. There is a discrepancy between the ideal and its practice in implementing the higher education financial aid mechanism. Finally, this study proposes that more emphasis should be put on the practical implementation of the higher education financial aid mechanism and that an effort should be made to establish a complete theory-driven evaluation model, which may serve as a policy evaluation tool for future use.