Abstract: Based on the developing process, characteristics and problems of higher education in Taiwan and their comparison with Mainland China, this paper analyses the questions and teachings of higher education in Mainland China. The paper points out that at present, the primary task of universities especially local universities is increasing education investment, paying attention to constructing hardware and software, taking subject strategy, talents strategy and platform strategy in the first place, which is the basis of a stable enrollment scale. Meanwhile universities should reform education boldly and construct relevant education quality assurance system. Highly competitive universities should decrease their undergraduate enrollment scale properly and develop the postgraduate education. And efforts should be taken to transit to teaching-oriented university or research-oriented university, taking high-end division task of universities and cultivating high-level talents.