At present, the development of preschool education overemphasizes the non-compulsory nature of preschool education, ignores the uniqueness, foundation and universality of preschool education, ignores the public welfare of preschool education, and increasingly downplays the fairness of preschool education. Therefore, it is very important to formulate a fair and efficient preschool education development policy, which plays an extremely important role in solving the rationality and legitimacy of policy formulation in preschool education development.

This paper first discusses the research background, purpose and significance of the topic, and then reviews the differences between public kindergartens and private kindergartens, urban and rural kindergartens, as well as the present situation and problems of financial support for the development of preschool education, and the importance of financial policy to support the development of preschool education. Finally, based on the perspective of fairness and efficiency, this paper focuses on the principles and specific measures of Liaoning's fiscal policy in promoting the development of preschool education.