Abstract: On the basis of following the principle of income,capability,efficiency and equity,higher education cost sharing should be shared by three parts: the government,the student and his family,the enterprises and other social members.Moreover,we must combine the situation of our country,change the government imburse measure,perfect the assist study loan mcchanism,promote the innovation of system of public university and develop private university,present inspiritment to local government,reform the finance approp...