本論文以「我國身心障礙學生學前特殊教育政策」為題，旨在探究我國學前特殊教育法令政策、現狀瞭解以及資源分配情形。根據教育部特殊教育通報網統計數據，分析學前特殊教育資源分配，將我國身心障礙學生學前特殊教育分成法令與政策、行政支持與課程教學、師資人力與專業團隊、支援服務與網路關係等四項。本研究採文獻分析與訪談法，結論如下： 一、中央政策能指引地方政府發展學前特殊教育的方針。 二、中央應建立一套鑑定安置的標準流程與運作機制。 三、因應托幼整合，需重新調整或研發系統性的學前特殊教育課程與 教材。 四、私立幼兒園個別化教育計畫(IEP)達成率高於公立幼兒園 (81%:73%)。 五、學前巡迴輔導生師比例高，且各縣市的運作模式不同。 六、具學前特殊教育教師資格人數少，各縣市大多聘用未具特教資格教師。 七、角色不同對特教行政E化功能與用途，易產生誤解。 八、資源分配不均的問題，影響偏遠地區資源重疊或服務間斷。 / The study was to investigate the effectiveness of implementation of the early childhood special education in Taiwan. The data collected from the Special Education Transmit Net of the Ministry of Education was analyzed and categorized into four aspects: regulations and policy, administration and curriculum, human resources and support systems. The results were as fallow: 1. The local government policies were developed according to Ministry of Education. 2. The practice of diagnosis and placement differed from every local government. 3. Responded to the integration of kindergartens and nursery schools, changes in Early Childhood Special Education were needed. 4. The IEP average achievement rate in private kindergartens was 81% which was higher than public kindergartens (73%). 5. Student-teacher ratio in preschool itinerant resource programs was relatively high and the implementation of itinerant resource programs in local governments was different. 6. The number of certified preschool special education teachers was few. 7. Different roles of teachers had misunderstanding on special education administrative function and usage. 8. The unequal allocation of resources led to repetition and discontinuance of service