本研究以高等教育深耕計畫為例，採用政策施展理論，探討政策從文本到實踐的動態歷程，分析其在大學內部的理解、詮釋與轉化過程。研究旨在揭示不同行動者，如大學校長、行政主管和教師，如何根據多重脈絡解讀政策文本，並透過詮釋賦予政策新的意義，最終將抽象的政策文本轉化為具體的行動策略。
本研究採用質性研究中的多個案研究法，選取四所具不同性質與脈絡條件的大學，透過半結構訪談蒐集校長、行政主管與教師的觀點，以及運用分析學校文件方式，探討高教深耕計畫在校園內部的實施模式與影響，並進行跨校的差異比較。
本研究結論包括：高教深耕計畫文本的多義性為行動者提供彈性詮釋空間；多重脈絡影響學校特色的動態建構；人工物件與行動者共同作用，推動校務策略的創新與差異化；政策實踐過程揭示內部分歧與調適的張力；該計畫重塑了「好學校」與「好老師」的價值標準，促進教育公平與多元價值的實現。
最後，基於研究發現，本研究向教育部與大學管理者建議，政策設計應強調彈性與多樣性，以回應不同校園脈絡與需求。同時，為後續研究者提供探索政策施展理論在更多教育情境下應用的建議。

This study uses the Higher Education Sprout Project as a case to explore the dynamic process of policy enactment, focusing on how policies transition from texts to practice. It examines how policies are understood, interpreted, and transformed within universities. The research aims to uncover how various actors, including university presidents, administrative managers, and faculty members, interpret policy texts based on multiple contexts, assign new meanings through interpretation, and ultimately translate abstract policy texts into concrete action strategies.
Using a qualitative research approach with multiple case studies, this study selected four universities with different characteristics and contextual conditions. Semi-structured interviews were conducted with presidents, administrative managers, and faculty members, alongside document analysis to investigate the implementation models and impacts of the Higher Education Sprout Project within universities. Additionally, cross-university comparisons were made to highlight differences and shared patterns.
The findings reveal that the polysemy of policy texts provides actors with interpretive flexibility; multiple contexts shape the dynamic construction of university characteristics; the interaction between material artifacts and actors drives innovation and differentiation in institutional strategies; the policy enactment process exposes internal tensions and adjustments; and the project redefines the standards and values of “good universities” and “good teachers,” promoting educational equity and diverse values.
Finally, based on the findings, this study suggests that policy design should emphasize flexibility and diversity to address the contextual needs of different universities. It also provides recommendations for future researchers to explore the application of policy enactment theory in various educational settings.

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