本文以台東縣執行教育部根據「發展與改進幼稚教育中程發展計劃」而辦理的90年度公私立幼稚園評鑑工作為例，從評鑑前準備、評鑑內容和過程、評鑑結果、以及評鑑期許和建議，整理評鑑當事人的經驗與看法。並從後設評鑑的觀點，從效用性、可行性、適切性、和精確性四個面向共十四個標準評定台東縣幼稚園評鑑的品質。旨在檢討評鑑政策的制定與執行，藉以提出對幼稚園評鑑實務之批判省思，以及探討地方政府執行幼兒教育評鑑之改進建議。本文之實證研究基礎為「台東縣幼稚園評鑑與影響成效評估研究」，由本人與幼教所研究生共同合作而成，資料收集時間為民90年10月底初評結束後，至90年12月最後評鑑結果公佈前，研究對象為受評幼稚園之園長和老師、評鑑委員、和地方政府評鑑負責行政人員。資料來源主要以訪談為主，輔以文件資料之收集（會議資料、園所自評資料、評鑑成果資料等）。
研究發現：中央補助地方經費進行評鑑，的確能夠強化地方政府對幼兒教育評鑑機制的運作；然而中央政府一紙令下馬上辦的行事作風，以及制定評鑑評分比例之統一規定，削弱地方教育自主的空間；而地方政府缺乏主動規劃與積極監督幼教品質之企圖，在評鑑執行面只重形式效益而忽略評鑑實質精神，造成花費大批財力人力全面進行的評鑑工作，卻因為執行時間匆促、評鑑要求一統化、和評鑑程序與專業化不足等因素，而大打折扣，不僅提昇幼兒教育品質的美意難以達成，甚至造成干擾教學、惡性競爭、打擊士氣、以及「重視資料整理」而「教學不必太重視」的錯誤概念。本文除了針對台東縣幼稚園評鑑案例之利弊得失提出建議，最後也建議調整中央幼教政策「西部化、北部化」之偏差，不宜以西部大規模幼教機構的標準來規範東部單班偏遠地區幼稚園之發展，且在地方自治的精神下，地方教育局更應主動委託學者專家規劃專屬地方特性之幼稚園評鑑制度，以求真正發揮幼稚園評鑑機制有效改進地方幼教之品質。

The enactment of kindergarten evaluation represents the control and management intention of the government. However, there is a debating issue in how the evaluation policy is enacted and how the policy is implicated. In order to discuss the shared responsibility of central and local government, this paper first presents a research project regarding the implication of evaluation policy in Taitung and it’s effects on practices from the insiders’ point of views. The data is collected from October to December 2001, after the first run of evaluative process and before the final report conducted. Data sources include interviews with the directors and teachers, evaluation committees, and the administers of the local government. Dada analysis is based on the qualitative data analysis procedure. It is found that the central controlled evaluation policy enforce the local government to take a role in early childhood education management, however, it also reduces the local government’s power in developing localized evaluation policy. Thus the kindergartens in varied contexts were forced to follow a set of principles that may not suitable to their local situations. This study suggests the central and local government to take a shared responsibility. However, it is necessary to deconstruct the central-control beliefs and to re-negotiate the responsibility of both. Furthermore, the local government should have a lead in the policy making of local kindergarten evaluation to improve the quality of early childhood education in representative area.