The invention provides a method for efficient and homogeneous induced differentiation of human induced pluripotent stem cells into liver cells through a three-dimensional culture system. A three-dimensional cell culture scaffold made from PLGA (polylactic acid-glycolic acid) and/or various inducing factors including commitment entoderm inducing factor, a liver cell growth factor and the like are jointly used for inducing differentiation of the human induced pluripotent stem cells into the mature liver cells. The novel method for acquiring human mature liver cells is established, the three-dimensional cell culture system and/or the various inducing factors are jointly used for efficiently inducing differentiation of the human induced pluripotent stem cells into the mature liver cells for the first time, the technical support is provided for induced differentiation of the human induced pluripotent stem cells into the liver cells, and cell materials are provided for researches in fields of liver disease mechanism researching, medicine screening and the like.