教育經費係衡鑒教育品質重要的指標之一。臺灣幼教發展的歷史已逾百年，其間歷經政權更替與外來勢力的介入，造就今日臺灣幼教的樣貌。為對臺灣幼教品質有進一步的認識，探討近年來幼教經費發展狀況實為一值得努力的方向。 本研究以民國38年(1949)國府遷臺後為探討的時距，以臺灣地區為討論場景，採文獻分析法，並依據博思旦(L. Burstein)權衡教育品質的教育經費指標，分析國府遷臺後的幼教經費發展情形，期對近年來臺灣地區幼教經費發展有系統的認識。 依據前述研究旨趣與方法，本研究提出下述研究結論與建議： 一、幼稚園教育經費歷年呈現持續成長之趨勢，經費總額逐年提高；然實質幼稚園教育經費支出以及幼教支出佔國民生產毛額百分比均仍遠較其他教育階段為低。是以，幼稚園教育經費有增加的必要。 二、就經費來源言，私幼教育支出遠較公幼為高，幼稚園教育支出絕大部份由民間負擔；再就教育經費單位成本言，私幼幼兒教育經費單位成本約較公幼幼兒多2.5倍，足見私幼家長需擔負較高的費用供幼兒入園。是以，顯然有違公平與正義原則，有必要重行檢視整體教育經費分配之政策，檢討當前幼稚園教育經費結構之合理性。 三、公幼與小學共用設備，其經費幾乎全數用於經常支出，私幼則學有四分之三的經費投入經常支出，且實際支出金額仍遠高於公幼之經常支出。然幼兒身心發展與國小學童有異，該等情況是否合理值得探究；其次，私幼的經常支出比例過高易對資本門經費產生排擠，而私幼僅約四分之一的資本門經費是否合宜，應予正視。

　　　　　The education budge is one of the important indicators for assessing education quality. The development of early childhood education in Taiwan has been over one hundred years. Due to the transfer of political power and involvement of foreign force, the current status of early childhood education in Taiwan was established. It would provide some deeper history experiences for early childhood education quality by the work of researching the budget in Taiwan for recent years. Material analysis was conducted in this study. The study focused on the period from the time when the Nationalist Government moved to Taiwan (1949) till so far. It adopted education budget indicators about assessing education quality brought up by L. Burstein to far. It adopted education budget indicators about assessing education quality brought up by L. Burstein to analyze the development of early childhood education budget in Taiwan in recent years in order to show the systematized development history. The results and suggestions of this study are presented as follows: Firstly, the education budgets and total cost for kindergarten was showed up with years. The real cost and the percentage of expenditure in GNP for kindergarten are far less than that for other education levels. The education budget for kindergarten should be increased. Secondly, private kindergarten loads a large part of kindergarten expenditure. In addition, the unit cost for the private kindergarten students is double and a half than that for the public ones, which violates the fairness and justice principles obviously. It's necessary to review the policy of the distribution of whole education budget and to examine the rationality of expenditure structure. Thirdly, subsidiary kindergartens and primary schools use the facilities collectively, but private kindergartens spend 75% of whole expenditure for normal cost. It's worth a further analysis about the rationality due to the different developments of the body and mind between kindergarten and primary school pupils. And the capital expenditure for private kindergarten takes just about 25% of whole expenditure, so a further research should be executed at the same time.