保障幼兒教育品質已是政府施政之重要政策之一，台北市政府率先在八十七學年度實施幼兒教育券政策，以呼應政府政策。本研究目的首先在了解台北市幼兒教育券政策實施後幼兒進入幼稚園就讀之變化情形，並分析教育券實施與家長教育選擇權問之關係。 研究採事後回溯與平行樣本設計為方法，分三年進行調查，第一年以台北市國小一至六年級1685名家長為樣本，第二年則以同校各年級學生家長1679名為樣本進行調查分析，經以二項式考驗、適合度考驗、及百分比同質性考驗分析資料之結果，得到下列四點重要發現：(一)二個年度抽樣結果，在五個重疊年級之調查結果相當一致，研究結果應該具有良好之外在效度。(二)幼兒教育券對於促進幼兒進入立案幼教機構有正面的效果，就讀率呈現逐年提高之趨勢；(三)幼兒教育券顯著提高低經濟地位家庭學童進入立案幼教機構就讀之比率；(四)家長是否選擇子女就讀立案幼教機構之原因，有顯著之差異，但此種差異不受家長教育程度之影響；(五)政府對立案幼教機構公布之相關資料，在提供家長做為選擇幼教機構之參考功能上，仍有相當大之發展空間；及(六)整體而言，家長普遍認為台北市政府幼見教育券政策，已經能夠達成預定之目標。最後，根據研究發現，本研究進行討論並提出對未來行政與研究之啟示。

To assure the quality of the early childhood education has been one of the most important government policies. The Taipei City government took the leader in doing the Early Childhood Voucher in 1998 school year, which is responsive to the policy of the government. The purpose of this study is to understand the variation of the children's going into the kindergarten after the implementing of the voucher policy. In addition, to analyze the relationship between the voucher and the parents' educational choice. The study develops the method into the ex post facto research and the parallel sample design. It surveyed two years. In the first year, the 1685 parents from 1st grade to 6th grade in the Taipei City elementary schools are the samples. In the second year, the samples are 1679 parents in the same schools. By the binominal test, Chi square test, there are four important results as follows: 1. Theh results of the sampling in two years, it is consistency in the overlap five grades so the study should has a good external validity. 2. The Early Childhood Voucher has the positive effect on promoting children going into the registered kindergartens, and the ratio of the enrolment was growth year by year. 3. The voucher policy has been enhanced the ratio of the children's enrolment in lower economic status family to go into the registered kindergartens. 4. The reason whether parents choose the registered kindergartens for their children or not has significant difference, which is not influenced by the parents' education level of education. 5. The relevant information published by the government tothe registered kindergartens stillhas a much domain to make progress in the function of the supply in the parents' choosing. 6. In the whole, parents generally think that the policy of the Early Childhood Voucher in Taipei City has already attained the predicted goal. Finally, according to the results, this study discussed and gave the suggestions for the educational administrations and the future studies.