As everyone knows, comprehensive two children is a population policy introduced by China in response to many social problems. However, it is foreseeable that the birth of the two children will significantly increase the family's economic and living burden. The "Comprehensive Two-Child" policy will bring about 3 to 5 million new births to China each year.In 2020, China will usher in the first batch of full two children to enter the park. In 2022, it will reach the peak of "full two children" entering the park. This paper analyzes the supply of preschool education resources and the philosophical thinking of population under the policy of two comprehensive children. The "comprehensive two-child" policy has a major impact on the scale of supply of pre-school education resources, the amount of investment in education funds, and the supply of teachers.To this end, under the background of "comprehensive two-children", China should strengthen the dynamic monitoring of the birth population, scientifically supply pre-school education resources, implement pre-school education policies that differentiate urban and rural areas, and adhere to the organic expansion of the total amount, adjustment of structure and promotion of balance. Unification; strengthen the support of public finance for preschool education resources, and guarantee the right to education of two children.