In 2011, Taiwan's Ministry of Education conducted a national-scale appraisal of 92 CLIL programmes. However, we lack an effective model for examining by precisely how much improvement in the quality of the CLIL programmes will rise as a consequence of the increased language proficiency and the acquisition of disciplinary knowledge. To gain greater insight into the relationship between the execution and appraisal results of CLIL and the facilitation of content and foreign language acquisition, we researched the stakeholders' perceptions of and attitudes towards CLIL in order to create a reference for the national appraisal results. Our aim was to collect both quantitative and qualitative data on the programme managers, teachers and learners in 12 CLIL programmes nationwide by way of a questionnaire survey and interviews. We assessed these data to answer our main research questions regarding the efficacy and effectiveness of employing CLIL education in higher education in Taiwan. In total, 53 undergraduates and postgraduate CLIL students completed a self-designed questionnaire survey, investigating their perceptions of and attitudes towards CLIL education. In addition, interviews with CLIL programme managers and student focus-groups were also conducted to further probe their opinions on CLIL. The findings mainly revealed that the learners' satisfaction with the CLIL approach is greatly affected by their level of language proficiency. Our findings can significantly advance our understanding of the current situation of CLIL education and the likely effects of changing the curricula and directions of delivering content and foreign language courses at the tertiary level in Taiwan.