Based on the perspective of educational equity, this study systematically analyzes the current situation, problems, and optimization paths of rural preschool education resource allocation in China. The study found that although the gross enrollment rate of rural preschool education has increased to 88.6%, the quality gap between urban and rural areas is still significant, which is reflected in core indicators such as per capita funding (6,700 yuan in urban areas/3,200 yuan in rural areas) and teacher-child ratio (1:10 in urban areas/1:23 in rural areas). The fundamental reason for the imbalance in resource allocation is that the county-level finance bears 70% of the expenditure responsibility, but the self-sufficiency rate is less than 30%, the dynamic adjustment mechanism is missing, and social participation is insufficient. The study proposes a multi-level optimization path: establish a fiscal allocation formula of "poverty level + number of children in kindergarten" in terms of policy, build a government-market-society multi-supply ecology in terms of mechanism, implement the "Rural Preschool Teacher Revitalization Plan" in terms of teachers, and promote full coverage of digital resources in terms of technology. Through the analysis of typical cases such as Zhejiang's "education vouchers" and Shaanxi mountain village kindergartens, it is confirmed that the precise compensation policy can narrow the quality gap by 30-40 percentage points. The study suggests that by 2030, the proportion of fiscal investment in preschool education should be increased to 6%, and a "child development account" system should be established, ultimately forming a resource allocation system that takes into account both fairness and efficiency.
S. Lan (Wed,) studied this question.
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