It occurs the expansion of higher education institutions’ quantity and the decline of the birth rate result in the reduction of student source in Taiwan. The consumption of higher education has become buyers’ market; meanwhile, under the more powerful pressure of student recruitment, universities and colleges have to strengthen the whole governance efficiency in the aspects of attractiveness of school, accessibility of student and affordability of parent. In the other word, schools have to strengthen the competition in higher education market by increasing the conditions of attractiveness of school, promoting the opportunity of the success of student learning and balancing the educational investment of parent. With the more powerful of students’ market right, the need side asks more transparent information of school, in order to make purposeful and functional decisions in choosing school based on it’s needs under the direction and assessment of the clear and definite indicators for the choice and opportunity of higher education. However, although schools at the supply side are the objects of educational option right, they still need engaging in increasing market attractiveness and responding to the accountability through internal governance revolution and marketing issue for improving the whole quality of higher education under the revolution on market of higher education. The points of the study are to construct decision-making indicator system for the choice and opportunity of higher education, and take it as the decision-making approach of governance improvement on universities and colleges and customer satisfaction of higher education market; Meanwhile, it attempts to construct a whole decision-making system of stakeholders’ enrollment market for higher education market in Taiwan. The study’s purposes are to inquire the relationship between the stakeholders’ choice and opportunity of higher education and school governance, and approach of the clarification for the decision-making of higher education stakeholders, furtherly, to inquire impact factors of the choice and opportunity of higher education, and construct their indicator system and inquire application methods.