本文阐述了教育成本、高职教育成本的内涵,认为教育成本的分担应该奉行收益原则和能力原则,并就高职教育成本分担的优化配置,提出了加大政府的财政供给,调适个人的成本分担,强化企业的分担投入,鼓励高职院校走产学研的道路,拓展筹资渠道,通过依靠社会力量共同分担教育成本的主张。 This article elaborates the connotation of educational cost and higher vocational education cost. It holds that the sharing of educational cost should follow the principle of income and ability, and put forward to increase the government’s financial supply and personal cost by optimizing the allocation of the cost of higher vocational education Share and strengthen the enterprise’s share of investment, encourage vocational colleges to follow the road of production, research and development, expand financing channels, and rely on social forces to share the cost of education.