本研究目的旨在應用資料包絡分析法DEA( data envelopment analysis)評估北市高中學校導入數位行動學習(mobile digital learning)之經營效率，依據研究顯示導入數位行動學習的學校之學校經營效率確實比未導入數位行動學習的學校高，且發現未導入數位行動學習的學校平均呈現1%退步，反之導入數位行動學習學校則呈現進步4%成長，其中連續三年有效率學校共有10 間，其中市立復興中學學校是連續三年施行數位行動學習的學校。其中學校連續施行兩年較連續施行一年高，且學校會由規模報酬遞減轉為規模報酬遞增。故行動學習之創新的學習模式如連續施行確實創造全新數位教學之理念和視野，進而提升學校經營績效。 The purpose of this study is to apply a standard DEA model evaluating operational efficiency for senior high schools in Taipei city. Based on the research, it was found that the school operating efficiency of the schools imported into digital learning was more than that not imported schools. The not implement digital learning school was average of 1% decline of operating efficiency .But The implement digital learning school was increase 4% of operating efficiency. The continuous implementation of digital learning for two years is more effective than the one-year continuous implementation, and the scale of school returns changes to scale of constant , and the school operating efficiency more stable. Therefore, innovative learning model of action learning, such as the continuous implementation of the concept of creating a new digital teaching and vision, and then enhance the school business performance.