The purpose of General Education curriculum planning should not be restricted on offering partial professional knowledge or skills. In fact, it should be able to enhance students’ potential, enlarge their knowledge, cultivate their independent thinking and the capability of judgment. In addition, it should help students to create and promote the quality and meaning of life. Therefore, how to decide courses as required or elective has become very important for school administrators. By using fifteen subjects of Art And Humanity category offered by the management departments, Far East Junior College, this study developed a questionnaire and conducts a survey on students, alumni, administrators, General Education teachers and business teachers in regarding to their opinions on the mentioned subjects. The results of this study was first examined by Kendall Analysis to examine the relative relations of opinions among groups, and then Grey Relation Analysis was applied to evaluate the relative importance among different subjects. The procedures of this study might be valuable to schools in deciding which required or elective course to be offered.