在最近的未來，臺灣地區的地方政府將熱衷於幼兒教育券政策的實施。這些政策宣示家長將擁有其幼兒就讀幼稚園的選擇權，期藉此市場機制，增進幼稚園辦學的競爭性。嚴格評之，現行幼教券的性質，社會福利的功能重於教育選擇權，減少家長負擔是最明顯可見的利益。本文目的在釐清所謂教育券的真正設計內涵，暨其理論。 探討的重點，分別有（一）幼稚園的專業成長，才應是教育券實施的最終目標；（二）基於效率增進原則，社會剩餘的變異是這類給付政策的評估準則；（三）正義原則仍是政策設計時的一個重要價值。教育券因變項的組合，可以有多元的設計。決策者可依地方或特殊需要作設計。 最後，作者評估現行幼兒教育券政策認為，好的政策，需要符合「效率」與「公平」的價值原則，否則將無法課責，也難以達成政策目標。另，家長如未能獲得正確的消費資訊，將無法作出正確的抉擇。幼教券的政策分析者應儘速就這些缺點予以彌補，以免浪費公帑。
In Taiwan, there will be many more local governments’ rush to announce the voucher policy for early childhood education in nearest future. Those policies put emphases on the givens to the parents “the power to choose the right kindergarten” for their children, through Ii which the market mechanism will harden the competition within the kindergartens. But, strictly speaking, it acts more like as a function of social welfare policy, which is to reduce the parents’ cost of Early Childhood Education. The purpose of this paper is to clarify that what an educational voucher really should be and what the theory it bases on. Should be the professional growth in the kindergarten. Secondly, basing on the principle of I efficiency improving, the social surplus change becomes the evaluating criteria for these kind I of subsidizing policies. Thirdly, the principle of justice is also an important value worthy in the policy design. Furthermore, the variables and the types of voucher have been presented, for designing in accordance with the local or specific needs. The experiences in British, United States, and France have been reviewed. At the end, the author evaluate the early childhood education vouchers, which 50 far has been put into execution, find that there were no detail analysis basing on the value of efficiency and justice. The accountability of these policies are weak and the voucher plan I will not achieve the purpose without the correct information the parents (consumers) basing to refresh the market mechanism that the voucher planning originally claimed for.
