Wide range fluctuation load leads the traditional electric energy meter have large measurement uncertainty. This paper designed a high precision data acquisition system for three-phase standard energy meter. The system is consisted by FPGA and high precision data acquisition circuit. The high precision data acquisition circuit is combination by signal modulate circuit and 24 bit A/D converter in which the sampling rate is up to 52.73 kHz, these meet the requirement of acquisition precision. The system is test by acquire DC voltage, and the error is less than 0.02%.