The Netherlands is similar to Taiwan in many aspects, and several universities in the Netherland have become top 100 universities because of their excellent evaluation system. Their accreditation organization - NVAO is not only the first cross-nation evaluation organization but also the explorer of many accreditation standards. This article discusses the Dutch higher education evaluation system and how it works. The findings are as follows: the selectivity of market orientation, respect to the programme uniqueness, the internationality of cross-bound evaluation system, students as one of the panels, and the completeness quality assessment protocol. Recommendations to promote higher education evaluation system in Taiwan are suggested.