The aim of the research is to construct the theoretical dimensions of educational quality and its application. First, the inclusion in school affairs and educational quality content to build the theoretical dimensions of school educational quality; SEM is used to test the educational quality theory dimensions, followed by the quality scale that will be constructed by way of a questionnaire survey to investigate the importance of quality content.The survey are school personnel from junior high school and elementary schools. The total questionnaires are 1596 copies by mailing system, the valid return rate was 70.36%, and there were1123 valid returned questionnaires. The findings are as follows: 1.The theoretical dimensions consisted of the seven dimensions including administration management, curriculum and instruction, human quality, learning and consult, environment and equipment, research and development, and customer orientation.2. Customer orientation is the most important theoretical dimension 3. There are significant differences among the scores of sex, educational background, seniority, school size, position, on the 7 theoretical dimensions of educational quality.