近几十年，国家财政支持幼儿教育成为一个世界性的发展趋势。这一趋势的出现基于对幼儿教育重要性的认识、有关幼儿教育的正外部效益的发现和对幼教市场缺陷的揭示。幼儿教育经费整体投入不足，有限资源分配不公，效益不高是我国幼儿教育财政投入体制的主要问题，必须从制度和政策层面加以改进。

　Using national funding to support early childhood education (ECE) has been a worldwide tendency for several decades. This tendency emerged because the public became more and more aware of the importance of ECE; the externality of ECE was discovered; and the deficiency of ECE market was revealed. The major issues of the governmental financing system for ECE in China include: (1) the overall investment in ECE is seriously insufficient; (2) the limited educational resources are not distributed fairly; and (3) the investment in ECE is not efficient. Chinese government has to adjust its financing system through new legislation and policy-making.