教育課責的目的在於提供學生有效的學習環境，透過評鑑檢視教育實施的成效，讓社會大眾能夠督導教育的改善，促進教育單位進行自我檢視與改進，為教育負起責任。中央對地方特殊教育行政績效評鑑自1999 年辦理至今已有十餘年，本文以教育課責觀點探討其成效，發現在科層、法律與專業面向皆能有效的施行，同時也達成教育課責中強調的溝通、控制、激勵及改進等功能。

The purpose of educational accountability was provide students an effective learning environment, to examine their own teaching performance. Enable the public to supervise the improvement of education and promoting educational institutions for self-examination and improvement of educational responsibility. Performance evaluation of special education administration in city/county governments since 1999, has handled more than ten years. This paper discuss educational accountability point of view of its effectiveness, found in the bureaucratic, legal and professional have encountered valid for the purposes of educational accountability while also reached emphasized communication, control, motivate and improve function.