《高等教育法》规定各高校必须依照生均教育成本集合办学经费。近年来,高校收费问题一直在风口浪尖徘徊,高校教育工程成本也一直备受关注。所以,教育成本核算的实施十分重要。本文以地方高校教育工程成本核算制度为例,探讨其特点、内容、方法及注意事项对于该制度大范围建立有何重要意义。 The Law on Higher Education stipulates that all colleges and universities must collect funds for running schools according to the cost per student. In recent years, the issue of fees and charges in colleges and universities has been hovering around the corner, the cost of higher education has always been the concern. Therefore, the implementation of education cost accounting is very important. This article takes the cost accounting system of local colleges and universities as an example to explore the significance, contents, methods and precautions of the system for establishing a large scale.