普惠性民办园是提供普惠服务的重要组成部分，推动民办园转普惠是促进遵义市解决“入园难，入园贵”的关键。探讨当前遵义市对于普惠性民办园政策的主要内容及不足，了解民办园对转普惠的动机与态度，把握民办园转普的瓶颈与诉求，对解决遵义市民办园转普惠、促进遵义市普惠性幼儿园的可持续发展具有重要意义。

本研究综合运用文本分析法、个案访谈法、问卷调查法等多种研究方法，梳理了国家、部分省市及遵义市当前政策文本中聚焦普惠性民办园政策的内容，深入讨论普惠政策中的内容与不足，对民办园转普惠的动机及对普惠政策的态度进行调查分析，在此基础上分析遵义市民办园转普惠遇到瓶颈的影响因素，并围绕民办园转普惠的出路提出建议。

首先，本研究围绕民办园投资举办者对转普惠的态度进行分析，分别从不打算转为普惠、准备转为普惠、已经转为普惠、曾转为普惠但又退出的四类民办园角度探究，研究发现当前民办园对于转普惠持积极或消极态度的原因在于，民办园投资举办者考虑到营利变化、资金投入与回收情况、税收、已经享受到的普惠扶持保障力度等。

其次，对促进四种不同类型民办园转普惠的动机进行分析，发现资金完成回收、园舍土地一直归属于自己、对普惠与非普惠民办园实行有差异的管理、经费补贴为主的扶持保障到位，都能够促进民办园更积极地看待转普惠。

再其次，对遵义市政策制定与实施的影响因素进行分析发现，政府对待普惠民办园及非普惠民办园采取区别措施差异大小的影响。包括幼儿园投资成本回收情况考虑、经费补贴尤其是生均公用经费的划拨、征收企业税、退出普惠后土地园舍等幼儿园资产的归属问题、普惠幼儿园的跟进管理等因素。

最后，在文献研究、文本研究与现状研究的基础上，本研究对遵义市完善普惠性政策提出了建议：即结合民办园自身办园情况分类推进转普进程、针对民办园是否认定普惠采取差别化纳税管理、根据民办园土地园舍性质具体进行扶持补贴、按照民办园发展需求提供清单式扶持、立足普惠民办园实际切实落实扶持措施的基本策略，坚持四化原则，通过认定标准灵活化、普惠保障有效化、民办园管理区别化、退出程序清晰化，推动遵义市构建良性、稳固的民办园普惠服务体系。

The inclusive private park is an important part of providing inclusive services, and promoting the transformation of the private park into universal benefit is the key to solve the problem of "difficult and expensive to enter the park" in Zunyi city. This paper probes into the main contents and shortcomings of the current policy on inclusive private parks in Zunyi, understands the motivation and attitude of private gardens to universal benefits, and grasps the bottlenecks and demands of private gardens in Zunyi city. it is of great significance to solve the conversion of private gardens to universal benefits and to promote the sustainable development of inclusive kindergartens in Zunyi city.

This study comprehensively uses a variety of research methods, such as text analysis, case interviews, questionnaires and so on, to sort out the contents of the current policy texts of the state, some provinces and cities and Zunyi City aiming at the inclusive private park policy. this paper makes an in-depth analysis of the contents and shortcomings of the inclusive policy, and makes an investigation and analysis on the motivation and attitude towards the inclusive policy of the private park. On this basis, this paper analyzes the influencing factors of the bottleneck in the conversion of private parks to universal benefits in Zunyi, and puts forward some suggestions on the way out of the conversion of private parks to universal benefits.

First of all, this study analyzes the attitude of the investment organizers of private parks towards the conversion to inclusive benefits, which are from the perspective of four types of private parks that have never intended to be converted to inclusive benefits, are prepared to be converted to inclusive benefits, have been converted to inclusive benefits, and have been converted to inclusive benefits but withdrew. The study found that the current private parks have a positive or negative attitude towards inclusive benefits. The investment organizers of private parks take into account the changes in profits, capital investment and recovery, taxation, universal support and security that have been enjoyed, and so on.

Secondly, the motivation of promoting the conversion of four different types of private parks to inclusive benefits is analyzed. It is found that the completion of the recovery of funds, the land of garden houses has always belonged to themselves, the different management of inclusive and non-inclusive private parks, and the support and protection based on financial subsidies can promote private parks to look at the conversion to inclusive benefits more positively.

Secondly, based on the analysis of the influencing factors of policy formulation and implementation in Zunyi City, it is found that the government takes different measures to treat inclusive private parks and non-inclusive private parks. It includes the consideration of kindergarten investment cost recovery, financial subsidies, especially the allocation of public funds per student, the collection of corporate tax, the ownership of kindergarten assets such as land garden houses after withdrawing from universal benefits, the follow-up management of inclusive kindergartens and other factors.

Finally, on the basis of literature research, text research and current situation research The study puts forward some suggestions on how to improve the inclusive policy in Zunyi City, that is, to promote the process of transforming into universal according to the situation of private parks, to adopt differential tax management according to whether private parks are recognized as universal benefits, to provide specific support and subsidies according to the nature of private gardens, to provide inventory support according to the development needs of private parks, and to effectively implement the basic strategies of support measures based on the actual implementation of universal private gardens, adhere to the principle of four modernizations. By determining the flexibility of standards, the effectiveness of inclusive security, the differentiation of the management of private parks, and the clarity of exit procedures, we will promote Zunyi to build a benign and stable universal service system of private parks.