The purpose of this research is to investigate the current status and interrelationship of principal flipping leadership and student learning achievement. The research methods use questionnaire survey, also verify the interrelationship of principal flipping leadership and student learning achievement by structural equation modelling (SEM). The survey subjects were public national primary school teachers in Taiwan. The result shows that it has well condition, correlation and apparent positive correlation between principal flipping leadership and student learning achievement. Based on the conclusions, it is suggested that principals can use information technology application strategies to smooth communication between teachers and students; Create flexible teaching spaces and facilities, plan meaningful cross-domain integration activities, adopt a multi-disciplinary teaching strategy, cultivate students' core literacy; We improve students' learning motivation by teacher professional learning community, reward methods and activating teacher teaching energy. In class activities, we often let students actually practice teaching aids to understand the concept of abstract knowledge, and then enhance student's learning achievement.