The goal of this study is to evaluate the implementation process and outcomes of the policy of early child educational voucher through experiences of Pingtung County on this policy. It has been almost ten years since we first started this policy. The evaluation of this policy is very important not only because it changed some traditional educational policies and ideas, but also because the importance of policy evaluation. Accordingly, this study employs the framework and ideas of the fourth generation of policy evaluation, which takes the viewpoints of stakeholders more seriously, and includes them into policy evaluation. The evaluation contents include process and outcome evaluations, focusing on the implementation process and outcomes of this policy. The results can serve as reference for policy reform.