With the deepening of the supporting reform of China’s judicial system，the overall financial security of the court has been effectively guaranteed，and the refund of the litigation cost has become a normal work of the court. However，through the analysis of 77 sample courts in China，it is found that the current litigation cost refund mechanism stipulated by China’s courts still has normative deficiencies in many aspects，such as the formulation of the refund documents，the scope of refund，the start-up procedure of refund，the process of refund handling，the reserve system and the mechanism of litigation fee recovery. This not only damages the rights and interests of the litigants and affects the public’s trust in the court，but also brings the honest government risk to the court. Therefore，it is urgent to construct a standardized litigation cost refund mechanism. The standardized construction of the refund mechanism is a management measure in nature，so the standardized path of the litigation cost refund mechanism can be explored from the aspects of establishing a scientific and unified refund mechanism，realizing the standardized operation of the refund system and strengthening the supervision of the operation of the refund mechanism and timely filling the risky loopholes.