本研究的主要目的，在瞭解世界各國的教育經費占國民生產毛額比率與國民所得、教育經費占政府支出比率、人口成長率變項之間的關係。以多元，迴歸分析研究發現，一九九六年的世界各國的人口成長率、國民所得，分別對教育經費占國民生產毛額比率，沒有顯著關係；如以各級教育單位學生成本檢視發現：初等教育學生單位成本與人口成長率對國民所得有顯著影響；中等教育學生單位成本與人口成長率對國民所得影響中，僅人口成長率有達a=．01的顯著水準；高等教育學生單位成本與人口成長率分別對國民所得有顯著影響；教育經費占國民生產毛額比率也對教育經費占政府支出比率有顯著影響。根據研究結果發現，本研究進一步提出我國於民國八十九年十一月二十八日立法通過的「教育經費編列與管理法」，所面臨的問題及應該努力因應的方向。

The purpose of this study is to explore the relationships between the ratio of the educational expenditures of GDP, per capital GNP, the ratio of population, and the ratio of government expenditures in education. By using the multiple regression model, the results are as follows: the per capital GNP and the ratio of population did not positive significant or negative effect on the ratio of the educational expenditures of GDP in1996, respectively. The ratio of population and the unit cost in primary education are negative and positive significantly to per capital GNP, respectively. The ratio of population is negative significantly to per capital GNP, but the unit cost of secondary education is not significant. Both the ratio of population and the unit cost of higher education are negative significantly to per capital GNP, respectively.In addition, the educational expenditures of GDP are also positive significantly to the government expenditure. Due to government having set up the act of educational expenditure allocation and management, the research also points out some problems and reforms strategy for government authority.