The Government Procurement Law (GPL) in Taiwan has launched several years. However, several typical errors exist in some procurement entities. Systematically analyzing the previous studies related to government procurement can identify research status and trend of the studies. Research results can be a basis for proposing further study directions. For achieving the study purpose, this study employed the method of content analysis to analyze the contents of 253 doctoral and master's theses related to the GPL from 1996 to 2006. This study concluded the following characteristics for the studies: focusing on ＂tendering＂ issue and on ＂construction works＂ domain, using the research method of ＂case study,＂ providing contribution on ＂problem analysis and exploration,＂ concentrating on the scope of ＂procurement system,＂ not ＂procurement entity＂ or ＂procurement supplier.＂ Furthermore, according to the government procurement system ((1) policy making and management, (2) procurement regulations, (3) authorization and appropriations, (4) procurement function in operations and (5) feedback), previous studies mainly fell into the ＂procurement function in operations＂ category. Based on regression results, this study also found that most discussed characteristics were increased progressively.