當前融合教育強調確保所有幼兒在普通班的學習權益，教保服務人員與學前特教教師及相關專業人員考量幼兒的特殊需求與興趣，實施適性課程與教學，讓身心障礙幼兒與普通幼兒能夠參與班級活動與學習，成為非常重要的議題。本文採用文獻分析法，旨在探討的內容有四：一、聯合國與歐美倡議的融合教育；二、學前融合教育課程實施的重要原則；三、學前融合教育課程的發展沿革；四、歐美學前融合教育課程的特徵。最後，提出相關建議，包含普特行政機關與組織的合作與支持、普特師資培育與專業發展課程架構的合作與整合、研發系統化並具實證為基礎之優質學前融合教育課程、以實證為基礎的在職進修課程、家園合作之學前融合教育等建議，期待有益於國內學前融合教育課程與教學品質之提升。

Inclusive education is currently being actively promoted to ensure the rights of all young children to study in ordinary classes. A fundamental concern is how preschool teachers and related professionals consider the special needs and interests of young children when implementing adaptive curriculum and instruction, thereby enabling both ordinary young children and those with disabilities to truly participate in classroom activities and learning. This paper mainly investigated four aspects: (1) support for the development of curriculum and instruction from international organizations, such as the United Nations, European Union, and the United States (2) key implementation principles, (3) development process, and (4) features of curriculum and instruction in preschool inclusive education (PIE). Finally, suggestions for enhancing the quality of curriculum and instruction in PIE in Taiwan were proposed, including conducting administrative restructuring and cooperation, integrating the framework of the teacher education and professional development curriculum for ordinary and special education, developing qualified evidence-based preschool inclusion curriculum, offering evidence-based on-the-job training courses with support, and implementing PIE through family–preschool cooperation.