This study deals with problems in business adminstration and financial management at kindergartens and child care centers. The objects of the study consist of 12 principals or owners of elementary-school-annexed kindergartens, private kindergartens, district-supported child care centers and private child care centers in Seoul. Telephone interviews are conducted for research. Based on the telephone interview, the financial management in the kindergartens and child care centers are compared each other and analyzed. Elementary-school-annexed kindergartens failed to quicken their procedures because of complex administrative system. In this regard, administration offices in charge of financial resources do not easily purchase school supplies including textbooks for their students. Nonetheless, accounting audit has been transparently managed through direct management by the Education Office and complex procedures. Private kindergartens are found to poorly manage the budget by completely depending on tuition fees. Poor finance management and insufficient support from the government leave them lack of financial resources. District-supported child care centers mainly complain about frequent job shifts of civil servants in charge of accounting and difficult adaptation to newly transferred civil servants. They also need a computed system for finance management. Private child care centers have handled accounting management at their discretion and have not well managed the budget because of their high dependence on tuition fees They are found to need more financial support.