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本文从学前教育资源配置的效率和公平视角,理论分析了政府财政支持学前教育发展的必要性。在此基础上,提出了学前教育财政投入充足性与公平性的评价标准,据此分析了当前我国学前教育财政投入现状及其存在的问题,并从充足性标准、政府与市场边界、各级政府支出责任以及财政投入重点和方式等方面,提出了进一步完善我国学前教育财政投入支持政策的建议。
This article analyzes the necessity of government finance in supporting the development of preschool education from the perspective of efficiency and fairness in preschool education resource allocation. Based on this, the paper puts forward the evaluation standard of preschool education financial adequacy and fairness, and analyzes the present situation and existing problems of preschool education financial input in our country. And from the sufficient standards, government and market boundaries, Government spending responsibility and the focus and manner of financial investment, put forward some suggestions to further improve the preschool education financial support policy.