摘要:近年来，我国政府逐渐加大对教育领域尤其是对高校教育的经费投入，这为高校培养出更多合格人才提供了必要的物质保障。但长期以来，高校内部缺乏有效的管理措施，固定资产、教学仪器等大型设备闲置现象严重，不合理与浪费支出的现象普遍，这在一定程度上增加了高校成本总额。

　　　本文采用了案例研究方法、查法和文献研究法。首先是基础性研究。主要针对有关的概念、背景、现状加以阐述，讨论成本控制的必要性和意义；然后是对高校成本控制的基本理论进行解释；再是以山东某高校为例，提出我国高校现成本控制存在的问题；最后重点论述高校成本控制问题的对策。通过一系列研究发现，高校成本控制势在必行，高校经营发展要求重构现代大学制度，从制度安排上规范学校办学者行为，降低人为因素所造成的耗费，避免教育腐败现象的加剧。高校应逐步建立公开、公正、透明的财务成本管理制度，在资源配置过程中，实现决策民主、管理规范、科学理财，有效控制高校运行成本。

关键词 高校成本；成本控制；教育成本；基建成本

Abstract:In recent years, the Chinese government gradually increases the field of education, especially the funding of university education, it helps the college to train more qualified personnel to provide the necessary material security. For a long time, colleges and universities lack of effective internal management measures, fixed assets, teaching equipment and other large equipment idle serious, Irrational and wasteful expenditure is widespread, Which extent increase the total cost of college.

　　　This paper uses a case study approach, Check law and literature research. The first is the basic research. Focuses on the concepts, background, present elaborate, discussed the necessity and significance of cost control; and then explain  the basic theory ; then based on a university in Shandong, for example, proposed Chinese universities now cost control problems; finally focuses on college cost control countermeasures. Through a series of studies have found that college cost control imperative, reconstruction of university business development requirements of modern university system, from the institutional arrangements to regulate school's behavior, reduce cost caused by human factors, to avoid the abuse of power and other educational corruption intensified. Colleges and universities should gradually establish an open, fair, transparent financial cost management system, in the resource allocation process, achieve democratic decision-making, management practices, scientific financial management, effective control of university operating costs.

Keywords   cost of college   cost control   education costs   infrastructure costs