美國自《初等及中等教育法案》（ESEA）實施以來，將屆50年，各州為符合法案意旨並獲取經費補助，紛紛調整教育政策以為因應，其中以印第安那州在回應聯邦教育政策的表現上尤為積極。ISTEP+計畫即是該州具體落實教育績效表現的實例，該項計畫自1987年實施以來雖屢屢調整，但直到今日仍有許多爭議與問題有待克服。本研究聚焦於ISTEP+計畫，分析該計畫的發展脈絡、內容及實施經驗，期能藉由分析該計畫有關學校教育績效責任的實施經驗，提供建議與政策啟示供相關領域研究者參酌。本研究以文件與文獻分析為主要方法，研究者另親赴該州進行資料蒐集與分析，計畫實施的分析截至2014-2015學年度為止。本研究依據該計畫實施經驗的分析與討論，彙整出10項該計畫主要面臨的爭議與問題；其次，藉由實施經驗的析論，歸納提出印州學校教育績效責任的因素架構圖，有益於未來相關研究參照與討論；最後，依據該計畫的爭議與討論結果，進一步提出八項具體的發展建議。

The ESEA has been put into practice in the U.S. for nearly 50 years and one of its goals is to facilitate the educational accountability of every state. The landscape of educational accountability in the U.S. is complex. Programs run the gamut from individual schools administered by local board of education to NCLB implemented by the federal government. Various programs have been implemented by the states and the District of Columbia. The State of Indiana has been active in responding to the federal policy on school performance responsibility with the implementation of the ISTEP+ Program since 1987, and it was given the top ranking by Quality Counts 2008 and 2012 because of its “learning achievement standards of quality and performance accountability.” This study examined the ISTEP+ Program in detail for its implementation between 1987 and 2014-15 school years, focusing on its contents and related issues. Ten major disputes and problems faced by the program were first discussed; secondly, according to the analysis of the implementation experience, the factors of school accountability in the State of Indiana were summarized; and finally, based on its main findings, this study put forward eight specific proposals for the development of the program.