The purpose of this study are to classifies views on the current USA educational reform, No Child Left Behind, to identify factors, to find problems, and to suggest directions to increase accomplishment of educational quality in Korea. Data are mainly collected by review of literature and official documents of government office of education in USA. This study shows that although NCLB educational reform has technical limitations and ethical issues in terms of high-stakes accountability systems, it has possibilities in terms of educational accountability on learning outcomes. To implement successfully, this study proposes, first of all, that more autonomy and accountability in state and local government level should be given to improve educational quality of lower SES students. Secondly, Evidence-based approach(EBA) and scientific law-making process is very important to collect data according to performance indicators and to support the implementation of the policies in the level of central or local government. Finally, the programs should be categorized systematically to collaborate each other and the performance results should be open to the public to encourage school members’ internal accountability.