School-enterprise cooperation mode is highly praised and supported in more vocational colleges, the vocational material development adaptive to this mode has becomean integral part of higher vocational college teaching reform. With the author's experience on the development of project cost teaching material based on school-enterprise cooperation, this paper discusses the experience and confusion in the development of project cost teaching material based on school-enterprise cooperation and puts forward the good vision for the development of cooperation between colleges and enterprises to open higher vocational teaching materials for higher vocational teaching material.% 校企合作办学模式得到越来越多高职院校的推崇与支持，适应这一形势开发的高职教材成为高职教学改革不可或缺的一部分。本文结合作者进行校企合作开发工程造价专业高职教材的经历，探讨了校企合作模式下高职工程造价专业教材开发的经验、体会和困惑，提出了校企合作开发高职教材的美好愿景。
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