本文对高校教育成本控制现状存在的问题进行了分析,并从高校教育成本控制过程和控制绩效方面进行了策略分析,提出成本控制的有效措施和进行绩效评价的激励措施,提出的教育成本控制策略等措施为学校的经济决策、确定院系教学运行费预算的分配标准、实施教育成本控制等提供依据。 This article analyzes the existing problems in the current situation of the cost control of higher education and analyzes the strategies from the cost control process and the control performance in higher education institutions. It puts forward the effective measures of cost control and the incentive measures for performance evaluation, and puts forward the education cost control strategy And other measures to provide the basis for the school’s economic decision-making, to determine the allocation of budgets for faculty teaching operation costs, and implementation of education cost control.