教育績效責任是提升教育效能和實現教育目標的重要手段之一。1990年代以來，美、英兩國在教育上大力推動教育績效責任，希望達到上述目的；因此，本文旨在探究美、英兩國的教育績效責任的起源、現況和做法，並予以比較分析，提出對我國未來教育發展有用的啟示如下：1.重視學生有效學習的教育改革，讓每位孩子都有成功機會；2.辦理全國國中、小主要年級學力成就測驗，了解學生學習能力；3.鼓勵各校公佈學校績效報告卡，讓社會大眾了解學校辦學績效；4.建立辦理不力學校處理和輔導機制，以確保學生受教育品質。

Beginning in the 1990s, the UK and USA have promoted accountability as a means of improving educational performance and fulfilling educational objectives. This article aims at probing into the origins of educational accountability and the ways in which it is currently practiced in these two countries, and then makes a comparative analysis. From this analysis there have emerged some useful guidelines for the further development of education in Taiwan. Namely, we must:1.Focus on reforms which enhance effective learning, so that every child may have a change to succeed.2.Give practice student achievement tests in both elementary and secondary school.3.Encourage every school to publish its achievement "report card" so that it will be accountable to the public.4.Establish a mechanism for "sanactions" of "failing" schools in order better to ensure the quality of our students' education.