From the meaning of the expressions "system of education" and "system of teaching", this article shows the treatment given by the Constituition and by the LDB to the problem of the municipal systems of teaching. It also recovers the historical course of the Brazilian education plans and in a 3rd moment, equate the questions of the relations between system of teaching and plans of education in the bound of the towns, indicating the steps to be followed to the establishment of the towns systems of teaching as well as for the elaboration of the town education plans. The text comes to na end recovering the synthetic of the trajectory of the education plans conceptions, concluding by the necessity of opposing to the financing rationality, that rules the education plans in the present context, the social rationality, i. e., the suitable use of the resources in such a way that accomplish the social value of education.