This study was carried out to investigate the engineering characteristics of the R.C circular ring sector plate with various boundary conditions and then to propose a rational and paraical method for application of finite element method to R.C structures. The stiffness matrix of the circular ring sector plate was obtained by using the multi-base coordinate system in which the base-coordinate systems were constructed for each nodal point of the quadrilateral element in order to reflect the complicated boundary conditions conveniently and correctly. The R.C element stiffness matrix was constructed by adding the stiffness coefficients of the steel-bar element into the plate bending element stiffness matrix. Herein, the steel-bar element was treated as the common beam element. Using the above method, the effects of steel-bar can be considered without increasing of the numbers of element and nodal points.