【摘要】 自2010年国家大力推进学前教育发展以来，全国家庭学前教育成本分担水平逐步下降。同时，尽管大多数地区家庭成本分担水平下降，但地区间差异却在不断扩大。进一步的分析表明：第一，家庭学前教育成本分担水平呈现出随收入水平的提高先上升后下降的“倒U型”趋势。第二，地方政府财力和投入努力程度均与家庭成本分担水平呈负相关关系。第三，来自中央的转移支付对降低家庭成本分担水平有显著作用。第四，增加公办园供给对家庭成本分担水平的影响很可能取决于公办园的供给策略。第五，家庭学前教育成本分担水平呈现出中部地区较重，东部和西部地区较轻的“中部隆起”现象，地方政府财力不足是其中的关键因素。未来的学前教育财政体制改革，需要完善投入机制，增加政府投入，降低家庭成本分担水平；强化省级政府统筹力度，加大中央对中部地区的转移支付力度，缩小地区之间家庭成本分担水平的差异。更多还原

【Abstract】 This study found that since the central government vigorously promoted the development of preschool education in 2010,the level of family preschool education cost sharing has gradually decreased.However, while the level of household sharing has fallen in most provinces, regional differences have been widening.Further analysis of the reasons can be found: First, the level of family preschool education cost sharing shows an “inverted U-shaped” trend that first rises and then declines with the increase in income.Second, the financial resources and efforts of local governments are negatively correlated with the level of family cost sharing.Third, transfer payments from the central government have a significant effect on reducing the level of household cost sharing.Fourth, the effect of increasing the supply of public gardens on the level of family cost sharing is likely to depend on the supply strategy of public kindergartens.Fifth, the level of family preschool education cost sharing shows a phenomenon of “central bulge”,which is heavier in the central provinces, and lighter in the eastern and western provinces.The lack of local government financial resources is a key factor.The future financial system reform of preschool education needs to improve the investment mechanism, increase the government investment, and reduce the level of family cost sharing, strengthen coordination by provincial governments, increase transfer payments from the central government to preschool education in the central region, and narrow the differences in household cost sharing among provinces.更多还原