非營利幼兒園是晚近台灣的幼兒教育的重大公共政策，教育部制定了四年八十億元新台幣的計畫，預定全國建置三百家非營利幼兒園，增加約三萬名幼兒的入學名額。此種新政的出現，和東亞國家福利體制的社會投資轉向有關，也和台灣社會運動對於幼兒托育過度市場化的批判有關。非營利幼兒園動員大量NPO與政府合作──它由政府無償提供場地設備，保證出資三成營運成本，其餘由NPO經營者直接向家長收費。官方論述強調這是「公共化」的政策。但嚴格來說，由NPO營運並接受政府部分投資的非營利幼兒園，其實並不是傳統的公立幼兒園，反而更像是一種「公部門特質的社會企業」（public-sector social enterprise, PSE）。本文以官方文獻、媒體報導的歷史檔案分析為主，利害關係人的訪談為輔，期以各方資料分析，來論述近年臺灣推動的非營利幼兒園政策，形成一種以提供幼兒照顧服務為主的PSE。總之，非營利幼兒園政策過程的背景與發展現況，也代表臺灣模式PSE之實踐特殊性。

“NPO preschools” are a major public policy for early childhood education in Taiwan recently. The Ministry of Education has drawn up a 4-year plan of NTD8 billion to build 300 NPO preschools nationwide, increasing the enrollment quotas by about 30,000 children. The emergence of such a new policy is related to the shift of social investment in welfare systems in East Asian countries. It is also related to Taiwan's social movement’s criticism of the excessive marketization of child care. NPO preschools have mobilized a large number of NPOs to cooperate with the government. The government provides venues and equipment free of charge, and guarantees to invest 30% of the operating costs, while NPO operators directly charge parents for the rest. The official statement has emphasized that this is a “publicization” policy. However, strictly speaking, NPO preschools operated by NPOs and partly invested by the government are not traditional public preschools. They are more like “public-sector social enterprises” (PSE). This paper focuses on the analysis of official documents and historical archives reported by the media, supplemented by interviews with stakeholders. It also aims to discuss the NPO preschool policies promoted by Taiwan in recent years through the analysis of various data to form a kind of PSE that mainly provides child care service. In sum, the background and current development of the policy process of NPO preschools also represent the practical particularity of PSE of the Taiwan model.