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.