In modern society，preschool education is regarded as a kind of public service in essence. Through the implementation of the three-phase three-year action plan for preschool education，Beijing has basically completed the construction of a high-quality public service system for preschool education that covers a wide range of areas and provides basic services. The analysis and introduction of the new public service theory may provide the government with the overall idea of optimizing the inclusive preschool education system. This requires the government to use financial funds to purchase preschool education public services，and also to assume the responsibility of supervision，optimization and guarantee of inclusive kindergartens. The specific measures are as follows：improve the laws and regulations in the system，promote the supply side structure reform of preschool education in practice，improve the internal governance structure of inclusive kindergartens，and strengthen the external evaluation and supervision mechanism.