幼儿园教育作为学前教育的一大方式，对幼儿的身心健康与智力发展起着重要的作用。2018年中共中央、国务院发布《关于学前教育深化改革规范发展的若干意见》，提出要优化经费投入结构，健全学前教育成本分担机制，并且要对民办幼儿园的学费加强监管，缓解“入园贵”的状况。学前教育作为一种准公共产品，其成本应当如何合理计量、由谁分担的问题，对加快推进包括幼儿园在内的学前教育的发展具有重要作用。 本文对现有的理论研究进行大致总结，通过收集我国尤其是江苏省的教育投入与支出的数据，运用文献综述、数据分析、比较研究等方法，发现江苏省幼儿园教育成本存在教育资源分配差异大、家庭的成本负担过重、社会的贡献力量不足等问题。基于这一教育成本现状，本文又结合当前政策、政府的财政能力和居民的收入状况，建议多渠道筹措经费、合理分配教育资源以及推进建设普惠性幼儿园，以此推动幼儿园教育事业的发展。

Preschool education, as a major way of preschool education, plays an important role in children's physical and mental health and intellectual development. In 2018, the CPC central committee and the state council issued several opinions on deepening the reform and standardized development of preschool education, proposing to optimize the funding structure, improve the cost sharing mechanism of preschool education, and strengthen the supervision of tuition fees of private kindergartens to alleviate the "expensive" situation. Preschool education is a quasi-public product, and the problem of how to measure the cost reasonably and who should share the cost will play an important role in accelerating the development of preschool education, including kindergartens. This article to summarize the existing theoretical research, by collecting in China especially in the education investment and spending data of jiangsu province, using methods such as literature review, data analysis, comparative study, found that kindergarten education cost in jiangsu province has many problems, such as the large difference of education resource allocation, the large cost burden of the family, and insufficient social contribution strength. Based on the current situation of education cost, combined with the current policy, the financial capacity of the government and the income status of residents, this paper proposes to raise funds through multiple channels, reasonably allocate educational resources and promote the construction of inclusive kindergartens, so as to promote the development of preschool education.