Education for the children with special needs is a cross field of education and other subject，while it is in a relatively weak position in the current education system. There exist many ethical dilemmas in the system construction of preschool special education, like the insufficient integration in system, efficiency-oriented disabled education, the lack of professional support and operability of running the system. Making breakthroughs in this dilemmas need to highlight the orientation of ethical value that fairness and justice as its core, to strengthen the system value of people’s all-round development，to integrate relevant systems，to transcend disabled education with special needs education, to institutionalize the function of specialization and supporting force, and to ensure these functions by strengthening the supervision and restriction mechanism.