【摘要】 通过对北京市“十三五”期间学前教育经费相关数据的分析，研究发现财政性教育经费持续增多，但仍不充足，社会力量投入学前教育经费的规模不断扩大，学费也在稳步上涨；就学前教育成本分担来说，政府占主导地位，社会力量分担成本比例超低，农村幼儿家庭分担成本比例过高，尚未形成三方合理的成本分担机制。为此，政府加大财政投入力度，优化经费支出结构；鼓励社会力量参与办园，细化和调整财政补助政策；降低农村幼儿家庭成本分担重担，实现成本分担合理化，最终实现学前教育的优质普惠发展。更多还原

【Abstract】 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 been continuously expanding,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 increase financial investment and optimize the structure of expenditure; encourage social forces to participate in running kindergartens,refine and adjust financial subsidy policies; reduce the burden of rural children’s families in cost-sharing,achieve rationalization of cost-sharing,and ultimately achieve quality and inclusive development of preschool education.更多还原