世界各國已逐漸重視校務發展計畫的擬訂與實施，不僅因為該計畫提供學校成員作計畫、決定、與資源分配的依據，還可以有效監督與評量學校整體表現與改善計畫的實施成效，而且是上級政府績效責任架構的基礎與政策銜接的媒介，因此，各國政府無不卯足全力，協助國民中小學擬訂周詳可行的校務發展計畫。我國雖自民國77年起，也開始要求學校擬訂校務發展計畫，但可惜都停留在經費的審核與撥款的依據，而不在整體改善學校的運作與績效。 有鑑於我國過去經驗，再參酌英國與澳洲維多利亞省校務發展計畫的內容與做法，本論文試圖以文獻分析與焦點團體訪談方式，找出適合我國的校務發展計畫內容與作法。我們的結論是理想的校務發展計畫應包含五項主要內容：1.學校願景；2.學校現況；3.學校目標；4.優先行動方案；5.行為規範，而這些內容都必須以有效提升學生學習為核心；本論文也建議校務發計畫應納入責任績效制度架構，才不致形同具文。

Many countries around the world have gradually recognized the importance of designing a school development plan (SDP), not only as a basis to provide a structure for planning, decision-making and resource allocation, but also to allow school communities to systematically monitor and assess school performance and to plan for improvement. On top of that, it provides the basic structure to underpin the accountability procedures of the Bureau of Education (BOE), and act as a conduit for policies and procedures specified by the BOE. Therefore, many governments spend much effort to assist schools in outlining a detailed SDP. In Taiwan, although we have started to require SDP from all schools since 1988, the plans have only been used as a basis for grants allocation, and not as a means to improve the efficiency and accountability of our schools on the whole. Our research aims to integrate the theory with the practice, and the experiences of other countries and our own, so that we can find a better way to design a SDP suitable for use in Taiwan’s elementary and secondary schools. Through literature review and focus group interview, it as found that an ideal SDP for Taiwan’s elementary and secondary schools should include the following 5 parts: 1.school vision, 2.school profile, 3. school goals, 4.action plan, and 5.codes of conduct. Members of the focus group also recommend that a SDP be part of the accountability framework.