This syudy is intended for the purpose of examining the relationship between source and process in establishing educational objectives by analyzing constituent factors of the established objectives, and of finding out elementary and junior-high school teachers' perceptional level as to how important the objectives are and how efficiently they can be carried out. For this study, we collected educational plans of different schools and sent our questionnaires. We used these data from teachers and classified them into male group and female group, elementary and junior-high school, and public and private school respectively. The method of this study is to find out constituent items by analyzing school educational objectives fixed by the curriculum consultative committee. Each teachers' group accepted differently concerning what procedures are picked up to establish educational objectives, what sources are used to lay them out, and how many teachers participate in the procedure. These differences could be identified by means of percentage. By way of percentage, we also found out the differences of perceptional levels, those of practicabilities, and the importance of teacher's factor in selecting educational objectives. And through CR verification, we could obtain the difference between elementary school group and junior-high school group. The results of this study are as follows. First, the constituent items of school educational objectives are bound to the policy of the Ministry of Education, or subjected to that of a local board of education, so that they may not be suitable to the specific needs of each schools and communities. Second, characteristics of the educational objectives are not specific, partly because few teachers tend to take part in formulation of the objectives, and partly because the specific factors of a region and the students there are not fully considered. tions about whether one objective is practicable or not are greatly different. The reason is that school education programs and curriculum sources are forcedly based on the policy of the government. Fourth, an item of highest importance, of highest perception, and of most practicability among the school objectives is the 'scholatic ability' factor. This shows that teacher's in schools put extremely biased emphasis on the knowledge transmission. Fifth, the righteous view of value is an item shown a meaningful difference among the school educational objectives both in elementary and in junior-high school:/The higher grade the students are in, the fewer have the faithful view of value. The reason can be understood that deficent is more suitable, systematic and specific education in harmony with the students' school year.