It has been 10 years since the Ministry of Education (MOE) in Taiwan initiated the vocational school accreditation in 2004. The MOE, evaluation units, and evaluated units have invested in a large amount of resources and manpower but after evaluation have the schools really changed? And what benefits the schools have obtained from the evaluation? This is a question which touches both education policies and administrative issues, and it is worth exploring. The purpose of this study aimed to analyze and explore the theoretical basis and related research in vocational school evaluation in order to construct the evaluation benefit assessing indicators for future vocational high school evaluation. To achieve this goal, document analysis and focus group interviews are conducted to analyze relevant evaluation data of vocational schools in the past 10 years for compiling “The Draft of Evaluation Benefit Assessing Indicators for Vocational Schools.” Afterwards, experts and scholars who participated in the school evaluation in the past and administrators who involved in the evaluations are invited to take apart in the focus group interviews to form the indicators. The focus group interviews were conducted twice with 10 experts each time. The results of this study can provide assessing indicators of evaluation to education authorities and school administrative units as references.