Abstract:The American Association of State Highway and Transportation Officials (AASHTO) is the main standardization body in the field of highways, and the developed guidelines are the standards of the American National Highway and Transportation Association. There are a few relevant translations and literature materials as references in China. With the continuous expansion of contract foreign engineering scale of China, on the basis of completing the translation and study of Practical Guide to Cost Estimation, 1st Edition AASHTO (first edition of practical guide to cost preparation), the comparison and analysis are carried out respectively from the pricing mode, hierarchical division, valuation method and other aspects, which provides a reference basis for the international development of engineering cost system in China, and the strong support for better adapting to the demands of overseas market is provided.