王燕在《学前教育研究》2013年第3期撰文指出,许多幼儿园在获得公益性财政补助后硬件设施设备有较大改变,比较热衷于增加教玩具、新购置幼儿图书和修葺户外场地,其次是更换卧具和课桌椅等家具。然而,教师更希望投入幼儿园的公共财政资金能够首先用来改善教师的薪酬 Wang Yan in the “pre-school education research” 2013 the third period the author pointed out that many kindergartens in the public welfare financial subsidies after the hardware facilities and equipment have a greater change, more interested in teaching toys to increase the new purchase of children’s books and repair outdoor venues, followed by Is to change bedding and furniture and other furniture. However, teachers also hope that the public financial funds invested in kindergartens can be used firstly to improve teachers’ salaries