With the increasing of financial investment on pre- school education, reasonable evaluation of the financial investment performance of preschool education becomes a focal point. This article evaluated the performance of preschool financial investments in China from 2010 to 2012, and preschool financial investment in urban and rural areas in 2012, using efficiency coefficient method as the scoring method. The results show that since 2010, China's performance of financial investment in pre-school has improved steadily, and the overall performance in 2012 has reached a good level, but there’s a significant gap between urban and rural areas.%随着政府对学前教育财政投入力度的不断加大，合理评价学前教育财政投入绩效成为焦点问题。本文采用功效系数法，评价我国2010－2012年学前教育财政投入绩效，分析2012年城、乡学前教育财政投入绩效的差异。结果显示，2010年以来我国学前教育财政投入绩效在稳步提高，2012年总体绩效已达到良好水平，但城乡之间学前教育财政投入绩效差距明显。
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