This study aims to expose what is going on in educational policy in terms of educational excellence at a financial level for thirty years (1960-1990). Based upon this research questions' findings, I compare the policy planning of educational excellence with the implementation of that. To analyze this research question, this study uses data including educational budge and policy reports made by the ministry of education during 1960-1990. The educational budget data are analyzed with regression models using loglinear transformation. The most important policy to our ministry of education during the last thirty years seems to increase the equal opportunity of education in terms of access. Elasticity coefficients of educational expenditures per student (to total pulic school expenditures at each school level) tell us that policy of equal opportunity in terms of access to school is prior to the policy of excellence of education. Regarding policy of excellence education, textbook compilation, budget and audio-visual education budget to total budget of the ministry of education are unelastic. Good textbooks and teaching methods are critical for a high quality of education. The ministry of education should concern these areas financially as well as nominally in order to improve the quality of education in an efficient way (i.e. with smaller budget scale increase). Elasticity coefficients of both personal expenditure and facility expenses to budget for ministry of education are almost 1. These tell us that the structure of educational budget is quite limited. It is difficult for the ministry of education to find additional amounts o educational budget for achieving higher quality of education. What is more important among this study's findings is a gap between nominal policy goals and actual goals. That is in the policy of educational this research does not find statistically significant differences in terms of educational budget scale between years announced officially to be important and years not announced. These findings prove dual structure between educational planning and implementation. I argue planning and financia allocation to be consistent in order to get rid of educational planning divorced from implementation contexts, or implementation unhitched from some form of planning. Without strong links between the planning and implementation of educational development programs, we cannot achieve programs of educational development in terms of quality efficiently.