学前教育收费定价是一个社会热点问题,本文提倡通过成本核算和成本分担来进行学前教育收费定价。通过分析北京市各年学前教育成本的规模、结构和水平,发现北京市学前教育收入和成本都在全国名列前茅;分析北京市各年学前教育各受益主体的成本分担情况,发现政府分担的比重呈现U型曲线,而家长分担的比重依然较高。根据成本加成理论,我们得到学前教育多元曲线收费定价公式,并进一步对学前教育学费定价制度提出了政策建议。 Pricing pre-school fees is a social hot issues, this paper advocates cost accounting and cost sharing pre-school fees pricing. By analyzing the scale, structure and level of preschool education cost in Beijing, we find that the income and cost of pre-school education in Beijing are all among the best in the whole country. Analyzing the cost-sharing of beneficiaries of preschool education in Beijing in each year, we find that the share of government share U-shaped curve, while the share of parents is still high. According to the theory of cost plus, we get the pricing formula of multiple curves of pre-school education, and further put forward the policy suggestions on the tuition pricing system of preschool education.