学前教育收费贵、乱收费成为社会关注的焦点,北京市也基本确立了的“四位一体”式成本分担模式。本文根据成本分担理论,确定学前教育各受益对象(政府、幼儿家长、幼儿园和社会)的成本分担比重,并通过对北京市的历年数据进行分析,分析学前教育多年成本分担的合理性和变化趋势,从而提出改进学前教育收费的建议。 Pre-school fees are expensive, arbitrary charges become the focus of society, Beijing has basically established the “four in one” cost-sharing model. Based on the theory of cost-sharing, this paper determines the proportion of cost-sharing among the beneficiaries of pre-school education (government, parents, kindergartens and society) and analyzes the rationality and trend of cost-sharing of preschool education through years of data analysis , So as to put forward suggestions for improving pre-school fees.