CAJ | 학술논문

目前我国一些地方实施的免费学前教育大致有“全部免费-全面补助-市县分担”、“全部免费-部分补助县级承担”、“部分免费-部分补助-县级承担”三种模式，第三种模式的财政投入压力相对前面两种略小。通过对M区学前三年免费教育政策和实施的个案进行分析，发现在推行的过程中存在经费严重不足、政策措施不完善、流动儿童被排除在外等问题。建议在推行免费学前教育的过程中，应从社会经济发展水平出发，分年龄、分群体、分项目逐步推进；提升财政投入责任主体，由中央和省级政府依据合理的办园标准和成本分担比例共同加大经费投入；切实保障流动儿童接受学前教育的权益。
목전아국일사지방실시적면비학전교육대치유“전부면비-전면보조-시현분담”、“전부면비-부분보조현급승담”、“부분면비-부분보조-현급승담”삼충모식，제삼충모식적재정투입압력상대전면량충략소。통과대M구학전삼년면비교육정책화실시적개안진행분석，발현재추행적과정중존재경비엄중불족、정책조시불완선、류동인동피배제재외등문제。건의재추행면비학전교육적과정중，응종사회경제발전수평출발，분년령、분군체、분항목축보추진；제승재정투입책임주체，유중앙화성급정부의거합리적판완표준화성본분담비례공동가대경비투입；절실보장류동인동접수학전교육적권익。
Currently there are three models of free kindergarten education in mainland China. Among them, the model of Partly Free-Partly Subsidy-County Fund exerts less pressure on the financial capacity of county, and the practice in district M just belongs to this model. The case study reveals that both dis- trict government and kindergartens felt very difficult to continue such policy. The problems they encoun- tered mainly are severe lack of funding, not availability of related policy and measures, and exclusion of migrant children from rural areas to cities. It suggested that it is practical and continuous development model to carry forward free kindergarten education step by step differentiating ages and groups and catego- ry of fees according to social economic development level, and to move the funding responsibility body from district and county government to government of upper level and share the cost according to rational ratio and basic standard for kindergarten, and to protect the rights and profits of migrant children.