近年來，幼教專家與學者雖均強調在職教保人員自我專業成長的必要性，然有關幼教機構財務管理的學術研究卻很少，而對於兩者間關聯性的探討，更是缺乏。此情形雖國內外皆然，但在國內，因幼托整合工程預計於98年度完成，而公、私立幼教機構又比例懸殊（私立為多），故針對私立幼教機構的財務管理功能與教保人員專業成長兩者間的研究是極為迫切且重要的。本研究採問卷調查的方式，以了解與分析高高屏地區立案的私立幼稚園與托兒所，其財務管理以及其園所內教保人員專業成長的情形。所得數據以多變量變異數分析、多元迴歸分析、典型相關分析等統計方式進行處理。研究結果發現，許多幼教機構的財務管理者欠缺財務管理上的專業知能。另外，大多數的教保人員都認同專業成長的重要性，但是由於時間與工作上常無法配合，以致於專業成長意願雖高，但實際參與研習、進修等機會卻受限。此外，研究結果亦顯示幼教機構的財務管理良好與否與機構的經營有顯著相關，但對教保人員的專業成長卻並無明顯之影響。

Although education in recent years have emphasized that professional development is imperative for practicing early childhood teachers, studies concerning the financial management of a child care center are few, without mentioning the fact that exploring the connection between these two aspects is especially lacking. The scenario exists in domestic and foreign nations. However, in Taiwan by year 2009 the task of integration between kindergartens and nursery schools will be done and the overwhelming proportion of private child care centers must be concerned. Therefore, research on the financial management of private child care centers and early childhood teachers' professional growth is indeed urgent and important. This study is to understand and analyze the situations of private child care centers' financial management in southern Taiwan as well as the professional development of teachers in the child care centers by means of a survey method. According to the results, many directors of child care centers lack professional knowledge in financial management. Moreover, most of the early childhood teachers acknowledge the importance of professional growth. Owing to the constraint of time and work, although the teachers in private child care centers are willing to enhance their professional knowledge, in reality their participation in workshops or for further education is limited. Furthermore, the results also indicate the financial management of child care centers has significantly related to the operation of child care programs. However, there is no significant relationship between the child care centers' financial management and the early childhood teachers' professional development.