「幼兒教育及照顧法」全案計8章60條，是一個以學齡前幼兒為主要對象的法案，在國內少子化日益嚴重的趨勢下，於民國一百年由立法院完成立法程序，由總統公佈實施，此法實施後，將改善國內幼稚園與托兒所，長期隸屬於教育及社政兩個行政部門管轄，在事權分立，雙頭馬車的制度下，產生一國兩制之幼托怪象。此法立法後，國內幼兒教育將正式進入幼托整合時代。
本研究就法案之內容進行分析，歸納出此法案有三項特色及重要意義，分別為幼兒園之組織朝向整合、幼兒之權益更為保障、對幼兒園採積極管理。最後並提出未盡周延及建議事項：齊一公私立幼兒園教保人員之待遇；解決教師、教保員定位尷尬問題；應速立法，提高家庭照顧津貼；補助建構私部門非營利幼托體系等建議提供教育部參考。

The “Early Childhood Education and Care Act contained 8 chapters and 60 articles and it focused on the pre-school children. Under the trend of fewer children, the Legislative Yuan passed the act in 2011, and the president announced to implement the act. After the implementation of the act, it would solve the problems of kindergartens and daycare centers having been long governed by Education and Social Policy Department. This caused the problems of governance separation and led to a strange phenomenon of one country and two systems. Also, the child education in Taiwan would formally go into the age of kindergartens and daycare centers integration.The study analyzed the act and concluded three characteristics and important meanings, including the integration of the organization of kindergartens, the protection of children's rights and positive management of kindergartens. Finally, the study proposed some suggestions, including equalizing the early childhood educators' salaries in public and private kindergartens, solving the problems of the teachers and early childhood educators' statuses, making a law to raise subsidies of the families, subsidizing the organizations of non-profitable kindergartens, as a reference for the Ministry of Education.