近年來受到國際大學評比及世界各國追求大學卓越政策的國際競爭趨勢影響，臺灣自2011年起推動「邁向頂尖大學計畫」。為了深入探討此政策背後潛藏的意識形態及價值預設，本研究採取後結構主義的理論觀點，並以論述分析的研究方法，以解構本政策中理所當然的本質性思維，並發掘政策論述中「權力／知識」的形構歷程，從而以位置性的概念，重新探索「邁向頂尖大學計畫」中的政策主體，並從不同位置去思考「邁向頂尖大學計畫」對於政策主體所具有的意義，進而反思主體突破結構限制的可能。

After being influenced in recent years by international university appraisals and the competitive trend toward the pursuit of excellence in countries all over the world, Taiwan has promoted a policy entitled the "Stepping towards Premier University Plan" since 2011. In order to thoroughly explore the underlying ideology behind this policy and its default values, this study takes a post-structuralism theoretical perspective, and uses discourse analysis to deconstruct the rationale of the policy. We uncover the process of construction of the “power / knowledge” discourse described in the policy, and thus from the positional concept, re-explore the policy body of the “Stepping towards Premier University Plan”. We consider the significance the “Stepping towards Premier University Plan” holds toward the policy body from different positions, and then reflect on the possibility of the policy body breaking through structural constraints.