Abstract: The catering expense problem is often seen as spending government mone y for personal entertainment, and together with the vehicle cost and touring fee s, they are all parts of the domestic governmental running cost. Among those cos t the catering expense takes up a great portion and is increasing fast, therefor e, the whole society focuses on its reform. In this article, we design a formula to solve the problem brought up by the catering expense, which may be a good wa y to cut down the governmental running cost radically. In addition, the formula is based on the theories of economics, statistics and public management. Of cour se, the quantitive and comparative analyses are indispensable during the formula ry design.