To reinforce the accountability of educational institutions in performance and education, central and local governments have adopted school evaluation to review the performance of various schools. Primary and secondary schools have participated in school evaluation programs for approximately 50 years primarily through external evaluations. However, this approach has generated tension on school sites and prompted doubts and criticisms. To examine current primary and secondary school evaluation and realize the goals of educational accountability, document and literature analyses were adopted in this study to investigate (a) the theory, model, and development of school evaluation; (b) implications and implementation strategies of Guba and Lincoln’s fourth-generation evaluation concept; (c) current situations regarding the implementation of school evaluation in 103 primary and secondary schools in Taichung City, Taiwan; and (d) development trends of applying the fourth-generation evaluation concept to promote primary and secondary school evaluation. In conclusion, the following 5 points present recommendations regarding the implementation of prospective school evaluation in primary and secondary schools: (a) formulate evaluation goals with equal emphasis on verification, improvement, and implementation; (b) emphasize constructive, diversified, and dynamic evaluation standards and methods; (c) apply evaluation methods through participatory intervention and assisted amelioration; (d) transform the role of an evaluator into a peer collaborator; (e) and apply evaluation results to facilitate the practice of empowerment.