世界主要各國均在多前已經開始推動績效責任制度，階紛紛提出許多指標供評鑑績效之用。我國亦研議自2007年起正式進行國民小學學習成就評鑑指標之能力檢測，作為老師及學生評量教學成效之主要依據，並適時予以補救教學，提升學生學習成效。此能力檢測方案的實施將提供我國國民教育階段教育系統的績效責任訊息，將有助於現階建立有效的教育績效責任系統。
基於前述的背景與重要性，本研究分別提討績效本位的績效責任相關理念(教育績效責任的意涵、目的、功能、模式、指標等)、建構績效本位的績效責任系統中之重要議題(誰應該負責、負責什麼、使用何種測量、需要什麼樣的支持)。最後根據美國績效指標之發展趨勢，擬出符合學校層級之行政績效指標，其主要內容分為五大向度，分別為教育成效、教育參與與流動、人力資源與發展、學校經費與財物、學校組織及學習環境等，共計37項績效指標。

Many courtiers in the world have already promoted accountability institution and provide many indicators to evaluate it many years ago. In Taiwan, we also study and discuss to take up indicators to evaluate students’ learning achievement in compulsory stage since 2007 formally. Then, according to it, teachers can help students after the class immediately and elevate their learning achievement. the implementation of the bill will provide information to the compulsory education system in Taiwan. Besides, it will help us to build an effective educational accountability one beyond present education system. Based on primary background and its importance, this research raise some abstract goals to investigate the rational concepts (eg. The meaning, goals, function, models and indicators, etc.) of performance-based accountability system, to raise some issues (eg. Who has to response, response what, how to measure and need what kinds of support) of performance-based accountability system in school level. Finally, on the strength of the development tendency of the U.S. school performance indicators, we draw up some indicators for administrative performance in school level, it will divide into five dimensions: the achievement of education, the mobility and participation of education, the development of human resource, the budget and property of schools and the learning environment and the organization of schools, there are totally 37 items for the indicators of administrative performance.