According to The Article 164 of Constitution, Expenditures of educational program, scientific studies and cultural, services shall not be, in respect of the Central Government, less than 15 percent of the total national budget; in respect of each province, less than 25 percent of the total provincial budgets; and in respect of the municipality or county, less than 35 percent of the total municipal or county budget. Educational and cultural foundations established in accordance with law shall, together their property be protected. It is addressed the Expenditures of educational program has to be protected. The purpose of this study is discussed the reform of the local education finance after The Article 164 of Constitution has been terminated. The development of education policies and education concepts are depended by well- organized educational finance systems. The citizens¡¦ education is the foundation of education, the major purposes are to develop the healthy personality for our next generations and it is very important stage to educate them to have the ability to earn a living. The local government is playing a role to manage citizens¡¦ education for a long time. Therefore, local government has a major responsibility to establish a well-organized education finance systems. This is also extremely important that how to allocate budget to develop citizens¡¦ education. This study conducted the budget cancellation of education program is against the learning rights for human and world wide tide. It¡¦s also discussed the development of learning right and then point out the issues that how to Constitution to protect people to have the education right and learning right. Further discussion also concluded the analysis of local education finance operation before The Article 164 of Constitution terminated and the issues of local education finance operation changing after Article 164 has been terminated. The final purpose of this study is making several proper consultations and suggestions for local education finance. This study falls into five chapters. Chapter 1 indicates the background of the issue, the motives, the purpose, the methods and the frame of the research. Chapter 2 discusses the concepts of education right and learning rights historical development and process. Chapter 3 addresses the analysis of local education finance operation before The Article 164 of Constitution terminated. Chapter 4 conducts the issues of local education finance operation changing after The Article 164 of Constitution has been terminated. Chapter 5 provides several proper consultations and suggestions for local education finance.