| Preschool education is an important component of China’s basic education, its healthy development is not only related to the personal interests of thousands of household, but also affect the destiny of future national successors.The present preschool education in our country belongs to non-compulsory education, it is not only play an key role for children’s intelligence and personality character development, but also important for the sustainable development of human society and economy. In recent years, with the increasing attention paid on preschool education, kindergarten crunch and other social problems become more prominent, the fundamental reason is that Preschool education financial investment in China is amount insufficiency and unequal distribution.Based on the product attributes of preschool education, the paper discusses whether the government should increase financial input of preschool education; whether the national finance should become the main input of preschool education; how to make use of fiscal funds to both fairness and efficiency; what strategy should be use to ensure the equal rights of children’s pre-school education and improve the utilization efficiency of financial funds.According to the above problems, this paper focus on the following aspects.The first chapter illustrates the background and significance of the topic, introduces the related literature at home and abroad, makes corresponding explanation to the core concept, the research methods and the innovation of this article.The second chapter sets out from the market failure and government intervention theory, preschool education financial investment theory, government failure and public choice theory, preschool education voucher theory, to provide reason and method for financial support of preschool education.The third chapter reviews the evolution of the main body in the Chinese preschool education investment, followed by the analysis of the data; then presents the main problems existing in it.The fourth chapter introduces the financial support policies of preschool education in the USA and Honking, then presents the experience of education voucher system from them. Which give us the following enlightenments:preschool education financial legislation; establish a long-term and stable financial input mechanism; closely tie the voucher redemption and the quality evaluation of preschool education.The fifth chapter puts forward some suggestions to improve Chinese preschool education financial investment policy. Which includes:legislation guarantee preschool education financial investment scale and quantity; establish a supervision mechanism of financial input transparent; the establishment of special subsidies for on-the-job training course; establish Chinese preschool education voucher system to improve the distribution pattern and the management of finance. Finally, based on the current situation of preschool education in Panjin area, the paper presents a conception of the preschool education voucher, in order to change the unfair distribution and low efficiency of Panjin financial investment in preschool education. |