在M型社會下優勢階級與弱勢階級之間，所能享有的教育資源與教育機會的差距漸 漸拉大，本硏究藉由教育公平觀點來省思、評析臺灣幼托整合政策，希望硏究結果能提 供政府決策參考，以健全幼托教育、扶助弱勢家庭，照顧國家未來的主人翁，實現「社 會公平正義」的精神，促進幼托教育發展、教育機會均等與理想的實現，並且確保幼兒 教育品質。
本硏究採質性硏究取向，運用文獻及訪談幼兒園內教師、行政人員，蒐集幼教人員 對目前推動臺灣幼托整合教育政策的意見，另外，從教育公平的觀點，檢視分析當前推 動臺灣幼托整合之政策，藉此整理出幼托整合政策之問題、措施的需求、政策滿意程度 及相關意見，並據此提出有關建議。

Due to the differentiation between the advantage and the disadvantaged classes of the M-type society today. the gap of educational resources and educational opportunities between these two clases is getting wider. This results in the unfair and unjustice of these two classes’ accessing to educational opportunity and resources’ especially in preschool stage. In order to deal with this problem, Taiwan’s government provocates the policy for integrating kindergarten and nursery. Hence, The main purpose of this policy is to improve the development of nursery-kindergarten education.This study uses the qualitative-oriented approach as the main method to collect the following data : literature review and in-depth interview.The interviewee includes kindergarten teachers and administrative staff. Finally, the authors will afford the helpful suggestions for improving the policy .