In recent years,pre-primary education in China is experiencing rapid development. However,the system of pre-primary education in China still has some serious problems,such as uneven development between different regions,and also uneven development between urban and rural areas. The amount of funds invested on pre-primary education is much higher by OECD countries than that of Chinese government. The main approaches of investment on pre-primary education used by OECD countries are financial allocation,tax incentives,tuition fees exemption and so on. To improve the effectiveness of financial investment on pre-primary education,Chinese gover-nment should adopt some strategies,for instance,increasing its financial investment on pre-primary education sector, adopting various approaches to conduct investment and so on.%近年来，我国学前教育正经历着迅猛的发展。然而依然存在急需提高的地方，如发展水平不高，非均等化还较为突出，地域差异较大等。OECD主要发达国家对学前教育财政投入无论是生均投入、投入的绝对规模还是相对规模都高于我国，其对学前教育财政投入的方式主要有财政拨款、税式支出、学费减免、学费补贴和实务援助等。为完善学前教育的财政投入，我国政府应加大对学前教育的财政投入、投入方式必须多样化，以及加强对财政投入资金加强审计等。
展开▼
