作为达成学前教育目标的核心载体与手段，政府履责成效在很大程度上决定了发展质量，表征为政府治理的韧性测度与作用机理。以政府履责效能提升来助推学前教育高质量转型迫在眉睫，构建政府履责的指标体系将有助于全方位多层面落实发展责任。基于已有文献及政策文本，本研究从投入机制、管理机制、政策机制、问责机制框定政府在资源投入、过程管理、政策输出、结果感知四大层面的履责内容，概括出政府履责的四维结构——充分性、灵活性、回应性和问责性，并且从实证的角度对该模型的结构进行了探索和验证，使用层次分析法-熵权法结合的综合赋权法确定指标权重，并测算了政府学前教育履责的综合水平。研究表明，我国学前教育政府履责评分处于中高水平，地区、省际、城乡差距明显。由此，全面提升履责效能，应以增强投入为履责的立足点，全面优化学前教育的投入保障机制；以明确问责为履责的支撑点，全面落实学前教育的考核奖惩机制；以民意回应为履责的出发点，全面保障学前教育的责任传导机制；以弹性管理为履责的突破点，全面畅通学前教育的协同发展机制。

As the core carrier and means to achieve the goals of preschool education, the effectiveness of government responsibility largely determines the quality of development, characterized by the resilience measurement and mechanism of government governance. It is urgent to promote the high-quality transformation of preschool education through the improvement of government responsibility efficiency. Building an indicator system for government responsibility will help to implement development responsibilities in all aspects and at multiple levels. Therefore, based on existing literature and policy analysis, the four dimensions of government responsibility in terms of resource input, process management, policy output, and result perception are defined from the perspectives of input mechanism, management mechanism, policy mechanism, and accountability mechanism. The four-dimensional structure of government responsibility - adequacy, flexibility, responsiveness, and accountability - is summarized, and the structure of the model is explored and verified from an empirical perspective. The weights of the index were determined by analytic hierarchy process and entropy weight method. And it also calculated the comprehensive level of government responsibility for preschool education. Research shows that the government's responsibility rating for preschool education in China is at a medium to high level, with significant regional and urban-rural differences. To comprehensively enhance the efficiency of fulfilling responsibilities, the starting point should be to increase investment and optimize the investment guarantee mechanism for preschool education; taking clear accountability as the support point for fulfilling responsibilities, fully implement the assessment and reward mechanism for preschool education; taking public opinion response as the starting point for fulfilling responsibilities, comprehensively ensure the responsibility transmission mechanism of preschool education; and, taking flexible management as the breakthrough point to fulfill responsibilities, comprehensively and smoothly establish a collaborative development mechanism for preschool education.