幼兒在園一日活動對其發展具有重要的意義。近來，大陸和臺灣地區的學前教育相關政策法規多涉及一日活動的相關內容，兩者有相似之處，但同時也存在差異。在一日活動的價值、環節等方面的規定體現了兩岸的共性；而在一日活動中對幼兒和教保人員的要求、一日活動的內容、活動的分類等方面則體現了兩岸一日活動的差異性。探析異同，可為提升兩岸幼兒園一日活動品質，進而提升幼兒園保教品質提供有益的借鑒。

Daily Activities for young children in kindergarten are of great value. Recently, many preschool educational polices and regulations are attaching greater importance to the daily activities between Taiwan and China mainland. There are similarities, but at the same time, there are differences. Regulations on the activity value and activity links reflect the common aspects of mainland and Taiwan; However, the requirements for young children and teaching personnel in daily activities, and for the content as well as the classification of activities, tend to reflect the differences between two sides. This paper will compare both similarities and differences, which may help to improve the quality of kindergarten's daily activities in both sides, and would probably provide experiences and references to improve education for young children.