Through the analysis of relevant data on preschool education funds during the 13th Five-Year Plan period in Beijing, it is found that government-funded educational funds have continued to increase, but they are still insufficient. The scale of social forces investing in preschool education funds has continuously expanded, and tuition fees have also steadily increased. In terms of cost sharing for preschool education, the government plays a leading role, while the proportion of cost sharing by social forces is ultra-low, and the proportion of cost sharing by rural families is excessively high. A reasonable cost-sharing mechanism among the three parties has not yet been formed. Therefore, the government should strengthen financial security, optimize the structure of fiscal expenditure. It should also encourage social forces to participate in kindergarten running, innovate the financial investment mechanism for preschool education, reduce the burden of cost sharing for rural children's families, and achieve rationalization of cost sharing, ultimately achieving quality and inclusive development of preschool education. |