The goal of this study is to construct educational accountability system in Taiwan local government by collecting stakeholders’ opinions including administrators, school administration staff, primary and secondary teachers and parents etc. We design the survey questionnaire about the implementation of educational accountability in Taiwan local government according to the purpose, audiences, criteria, modes, models, indicators, reports, development strategies and evaluation etc. Based upon data of literature review and questionnaire, conclusions have been reached as follows: 1.The purpose of educational accountability system is to offer both teachers and the principal opportunities to develop professionalism. 2.Teachers are the main persons who take responsible for educational accountability. 3.Educational accountability system should take responsible for the students. 4.Taking students’ and schools’ diversity into consideration in evaluation is the most important development criterion of educational accountability system. 5.Teacher training and curriculum development are prior items in the educational report. 6.Professional model is more feasible than other educational accountability models. 7.The indicators of educational accountability system should compose of evaluative indicators and non-evaluative indicators. 8.English and mathematics are most feasible to measure the outcomes of educational accountability system.