Against the backdrop of the new era, preschool education in China has entered a critical stage of development, gradually transforming from “universal access and benefit” to “high-quality universal access”. This reform trend aims to advance preschool education policies from “ensuring access to childcare” to “ensuring quality childcare”. It must be guided by changes in population structure and the strategy of building a strong educational country, and take root in China’s local conditions to construct a preschool education theory system that fits social reality. Against this background, this paper studies the internal logic of preschool education reform, and further puts forward its basic principles and practical strategies, so as to provide theoretical basis and practical guidance for building a preschool education public service system that covers urban and rural areas, is rationally distributed and guarantees quality.