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.