With the rapid progress of quantum cryptography, secret sharing has been developed in the quantum setting for achieving a high level of security, which is known as quantum secret sharing (QSS). The first QSS scheme was proposed by Hillery et al. in 1999 [Phys. Rev. A, Vol. 59, p.1829 (1999)] based on entangled Greenberger-Horne-Zeilinger (GHZ) states. However, only 50% of the entangled quantum states are effective for eavesdropping detection and secret splitting in the original scheme. In this paper, we introduce a possible method, called measurement-delay strategy, to improve the qubit efficiency of the GHZ-based QSS scheme. By using this method, the qubit efficiency of the improved QSS scheme can reach 100% for both security detection and secret distribution. The improved QSS scheme can be implemented experimentally based on current technologies.