One important target of the civil judicial reform in our country is to achieve procedural economy,and thus reduces the procedural cost and lightens the burden of parties concerned. As an important system related to the proceeding of civil judicial reform, the reform of proceeding expenses has been put forward by every country. The paper is to compare the composition,nature and burden of civil expense of proceeding between Japan and China. Through the comparison we can find the flaws of civil expense of proceeding system in China and thus determine the reform direction.