当前,我国农村学前教育所实行的以“镇为主”的管理体制已经制约了农村学前教育的发展,是导致农村学前教育经费投入得不到有效保障以及县城内学前教育发展不均衡等问题的主要原因。依据事权和财权相统一的财政管理原则以及我国农村学前教育的发展实际,整体上推行以“县为主”的农村学前教育管理体制具有现实合理性和可能性。%Nowadays, the town-oriented management system of preschool education in rural area has undermined the development of preschool education in rural area, which led to the shortage of preschool education fund in rural area and imbalanced development of preschool education in counties. In accordance with the present practices of preschool education in rural area and the fiscal administration principle featured by the consistence between duties and right of property, the implementation of town-oriented management system of preschool education in rural area is reasonable and feasible.
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