近年来，学前教育“入园难、入园贵”成为社会各界广泛关注的话题。2010年出台的《国务院关于当前发展学前教育的若干意见》提出：“采取政府购买服务等方式，引导和支持民办幼儿园提供普惠性服务。” 本研究根据新公共管理、新公共服务以及多元主体治理等理论的主要观点及启示，采用案例研究的方法，选取北京市C区的Q幼儿园、北京市M区的J幼儿园以及石家庄市的H幼儿园三所普惠性民办幼儿园为案例，并深入三所普惠性民办幼儿园的实际所在地，通过对幼儿园园长、幼儿园老师、孩子家长、专家学者以及教育行政人员深入访谈来获取原始的第一手资料，从而深入细致分析中国地方政府购买普惠性学前教育服务的成效、问题及其成因，并提出合理性的对策。 本研究既深入了解中国地方政府购买普惠性学前教育服务的现状，又客观地描述中国地方政府购买普惠性学前教育服务取得的普惠性学前教育资源增加、办园质量提高、师资水平整体提升、满意度提高等成效。在此基础上，按照政府购买“三元主体”分析框架，客观地描述服务购买主体即地方政府主要存在的财政补贴标准低、政策宣传不足、工作程序过于繁琐、执行政策过于鲁莽草率等问题；服务承接主体即民办幼儿园存在的认定后的同一所普惠性民办幼儿园有不同收费标准、教师流动性大等问题；服务使用主体即社会公众主要存在观念里认为普惠性民办幼儿园保教质量差等问题。 为了更清晰、多层面、全方位的分析存在问题的原因，本研究进一步从宏观层面、中观层面和微观层面三个不同视角深入细致分析问题背后深层次的成因机制：在宏观层面，主要原因是缺乏系统性的政府购买学前教育服务制度设计、政府职能定位不清晰；在中观层面，主要原因是承办幼儿园的企业家社会责任不足、民办幼儿园办园质量差；在微观层面，主要原因是社会公众观念落后、权利意识和参与意识不足。根据存在的问题及成因，本研究提出了完善中国地方政府购买普惠性学前教育服务的对策：服务购买主体即地方政府要健全系统性的政府购买学前教育服务制度体系，进一步明确服务型政府的职责定位；服务承接主体即民办幼儿园要培育和增强自身的企业社会责任感，着力提升办园质量；服务使用主体即社会公众要积极转变落后观念，增强自身权利意识和参与意识。 最后的总结与讨论部分，本研究总结提炼了“三元主体”之间目前尚无法达到良性互动的状态、建立健全适合大中型城市发展的地方政府购买普惠性学前教育服务制度、其他城市要结合地方实际有选择性的借鉴北京市和石家庄市政府购买学前教育服务的成功经验、理论的完善与实践的发展具有相得益彰的作用等重要结论，同时对本研究存在的不足以及下一步研究的方向和内容进行了探讨。

In recent years, it is difficult and expensive to enter kindergartens ，which has become a topic of widespread concern in all walks of life. The Several Opinions of the State Council on the Development of Preschool Education promulgated in 2010 proposes，the government purchase of services is used to guide and support private kindergartens to provide inclusive services. Based on theories of new public management, new public services, and multi-subject governance, Using the method of case studies, it selectes Q kindergartens in Beijing's C district, J kindergartens in M district in Beijing, and H kindergartens in Shijiazhuang city. Kindergartens are the study cases, through in-depth interviews with kindergarten directors, kindergarten teachers, children's parents, experts, scholars, and education administrators to obtain first-hand information. It thoroughly analyze the effectiveness, problems, and causes of the purchase of universal preschool education services by local governments in China. This study not only provides insights into the current status of pre-school education services purchased by local governments in China, but also objectively describes the increase in pre-existing pre-school education resources, the improvement of the quality of education and the overall quality of teachers in local pre-school education services purchased by local governments in China. Improvements incluede improvement and satisfaction. On this basis, in accordance with the government's "three principals" analysis framework, objectively describe the main problems of the government, such as the low standard of financial subsidies, the lack of publicity of policies, the excessively complicated working procedures, and the rashness of the implementation policies. The private kindergarten as the subject of service acceptance has problems such as different charging standards for the same non-commercial private kindergarten after recognition, and the problem of large teachers' mobility. The main problem of the public as the subject of service use is that the quality of non-community private kindergartens is considered to be poor. In order to clarify the causes of problems in a clearer, multi-faceted, and omni-directional analysis, this study further analyzed the deep-seated mechanism behind the problem from the three perspectives of macro, meso, and micro perspectives. At the macro level, the main reason is the lack of systematic institutional design and the unclear positioning of government functions. At the meso level, the main reasons are the lack of entrepreneurial social responsibility and the poor quality of private kindergartens. At the micro level, the main reasons are the backwardness of the public sense of the public, the lack of sense of rights and participation. Based on the existing problems and causes, put forward the measures to improve the pre-school education service for Chinese local governments to purchase: As the main body of service purchase, the local government should establish a systematic system of pre-school education services for government purchases, and further clarify the responsibilities of service-oriented government; the private kindergarten as the subject of service should cultivate and enhance its own sense of corporate social responsibility, and strive to improve the quality of the office; the public as the subject of service use must actively change the backward concept and enhance their awareness of rights and participation. It concluded important conclusions such as the status of the "three principals" could not yet reach positive interactions, establishing and improving local governments that are suitable for the development of large and medium-sized cities to purchase preschool education services, other cities need to selectively learn from the successful experiences of the pre-school education services purchased by the municipal governments of Beijing and Shijiazhuang in combination with local realities, the perfection of theory and the development of practice have a complementary effect. At the same time, the deficiencies in the study and the direction and content of the next research are discussed.