Early Childhood Education and Care (ECEC) has been constructed as a new site for educational, sociocultural, political, and economic investment. Coupled with such a growing and popular recognition of ECEC as a significant period of children's learning and development are critical issues concerning accountability, affordability, and accessibility to quality education and care for all. Highlighting the preschool education systems in Taiwan and Hong Kong as two examples from Asia, this paper aims to open up a discursive space for reconceptualizing the effects of neoliberal discourse and how such a system of reasoning reconstructed notions of inclusion/exclusion to limit the making of quality education and the provision of care for all.