Improving the cost sharing mechanism of childcare is of great significance for implementing sup-porting measures of the three-child policy and clarifying the development direction of childcare services.At present,the contradiction between supply and demand of childcare service in China has become one of the main contradictions in the field of people's livelihood.In order to solve the problem,we need to establish a cost-sharing mechanism involving government,family and society.According to the theory of education cost sharing,stakeholders and public goods,the nurseries should focus on adjusting the supply structure,and try out a moderate and inclusive supply model and construction path;clarify the responsibility of government input and establish a government-led cost-sharing mechanism;reasonable overall planning and layout,balanced al-location of childcare service resource supply;actively guide social forces to increase social investment in child-care costs.