The government is an important responsible subject for the development of education. Clarifying the division of educational powers and expenditure responsibilities among governments is crucial to optimizing the allocation of educational resources, improving the efficiency of fiscal funds, and perfecting the financial system for education.As the basic part of national education system, preschool education has a profound impact on children's all-round development.Based on the basic theory of public finance, this paper analyzes the necessity for government intervention in preschool education and discusses the main contradictions faced by current division of powers and expenditure responsibilities among governments. It proposes specific optimization paths to promote fair and high-quality development of preschool education.

Manman Hu. Research on the division of intergovernmental authority and expenditure responsibility for preschool education. Academic Journal of Humanities & Social Sciences (2024) Vol. 7, Issue 9: 170-175. https://doi.org/10.25236/AJHSS.2024.070928.

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