目前在少子化衝擊與教育革新趨勢之下，校長領導更需以嶄新的思維，提升學校經營績效，而績效責任領導為企業領域新興的領導理論，強調責任感、承諾信任、開放一致、積極回應與賦權增能等概念，對於校長領導極具啟發的價值。本文主要探討績效責任領導的相關概念、理論及其對校長領導的啟示，首先探討績效責任領導的意義；其次，分析校長績效責任領導的內涵；第三，論述績效責任領導的相關理論基礎；第四，探討在校長領導的重要性；第五，歸納提出對校長領導的啟示；最後為結語。

Given the impact of low birth rates and education reform, formulating new ideas on principal leadership is crucial for enhancing school performance. Accountability leadership, which emphasizes concepts such as responsibility, commitment–trust, openness, consistency, active response, and empowerment, is an emerging leadership theory in the corporate domain that can inspire new principal leadership models. This study investigates concepts and theories related to accountability leadership and how this type of leadership inspires principal leadership. In particular, we first explore the meaning of accountability leadership and then analyze the content of principal accountability leadership. Subsequently, the theoretical bases of accountability leadership, and the importance of principal leadership are elucidated. Finally, this study summarizes the implications of accountability leadership for principal leadership, and provides a conclusion.