Abstract:Senior high school educational quality including inputs quality and outputs quality etc., basing on the current cost sharing structure of senior high school, local governments inputs preference to senior high school, local economic, fiscal and population factor,we use provincial panel data in 1998-2011 and 2009-2011 pooled crosssectional data respectively, analyzing the effect on the educational inputs and outputs quality. The result shows that government sharing react well on the governments’ inputs quality; meanwhile the input quality improved the outputs quality significantly. Governments’ preference only improved the inputs quality significantly.