Abstract:The cost accounting of vocational college education started relatively late. At present, such accounting is somewhat inaccurate. This is related to the unscientific accounting methods. Such cost accounting is the internal requirement for financial management in vocational colleges, demand for system reform and the basis of determining charging standards. However, in China, such cost accounting has some problems as unreasonable methods, unscientific computing ways,unitary standards of allocation. We should guarantee the cost accounting of vocational colleges scientific and efficient through three aspects: intensifying consciousness of vocational colleges' cost accounting, establishing a cost accounting system and perfecting such system in an attempt to promote the healthy and quick development of vocational colleges.