Abstract: This study found that since the central government vigorously promoted the development of preschool education in 2010,the level of family preschool education cost sharing has gradually decreased.However,while the level of household sharing has fallen in most provinces,regional differences have been widening.Further analysis of the reasons can be found:First,the level of family preschool education cost sharing shows an “inverted U-shaped” trend that first rises and then declines with the increase in income.Second,the financial resources and efforts of local governments are negatively correlated with the level of family cost sharing.Third,transfer payments from the central government have a significant effect on reducing the level of household cost sharing.Fourth,the effect of increasing the supply of public gardens on the level of family cost sharing is likely to depend on the supply strategy of public kindergartens.Fifth,the level of family preschool education cost sharing shows a phenomenon of “central bulge”,which is heavier in the central provinces,and lighter in the eastern and western provinces.The lack of local government financial resources is a key factor.The future financial system reform of preschool education needs to improve the investment mechanism,increase the government investment,and reduce the level of family cost sharing,strengthen coordination by provincial governments,increase transfer payments from the central government to preschool education in the central region,and narrow the differences in household cost sharing among provinces.

Key words: preschool education, household cost sharing, provincial differences