Empathy is crucial for our social life, with evidences suggesting that executive function is the cognitive basis of empathy. However, debates about the causal relationship between executive function and empathy still exist. A two-wave and one-year longitudinal follow-up experiment is conducted to investigate this problem, mainly focusing on preschoolers as executive function and empathy develop rapidly in preschoolers. A one-year cross-lagged panel analysis results found that preschoolers' empathy, mainly cognitive empathy, was predicted by inhibitory control. In line with previous studies, these results imply that inhibitory control is the cognitive basis of preschoolers' empathy and future educational practices and training studies should be considered.