摘要：This research presents the legal aspects that instituted childhood education as a stage of basic education, starting with the Federal Constitution of 1988 and LDB 9.394 / 96, showing the advances that legislation had brought to the care of the child in the school environment.Thus, this work, linked to the Group of Studies and Research in Educational Policies, Management and Financing of Education (GEPEFI), has as a concern to make a critical analysis of the creation of accounting funds, FUNDEF and FUNBEB, from the positive and negative points for the basic education, highlighting the importance of these funds for the technical and financial maintenance of early childhood education.Finally, it is important to highlight the improvements that the funding policies have given to early childhood education, especially with the creation of FUNDEB, in 2006, and what the consequences may be for this stage of education, with its legal termination in 2020.
