When everyone takes the poverty gap to heart in Taiwan, it means self-management of society is in disorder. Accordingly, the demands that request the nation to interfere in society become stronger. For that matter, the principle of a social state is the reaction against laissez-faire in 19th century. According to the discussion among academicians, the contents of the principle of a social state include social security and social justice. That is to say, the nation has to assure people of a human dignity life and accommodate the social inequality. There is no doubt that the education is the foundation which accelerates class variation. As being the acceptancy of foreign legal system, whether the principle of a social state is carried out in educational administration is the key to solve the problem. Consequently, from subsidizing the school lunch fee to terminating urban-rural divide in education, this article try to treat the actualization of the principle of a social state in educational administration. In the aspect that individual students who can’t afford to pay the school lunch fee, the central government should assist local government because of the social security. In the area of urban-rural divide in education, thought education priority area may adjust the inferiority of education, yet it could go against disadvantaged culture. Namely, education priority area terminates urban-rural divide in education. On the contrary, causes the culture inequality.