本文从行政法学角度重构了行政成本的概念 ,认为行政成本应是行政法主体成本 ,由行政立法成本、行政主体成本、行政相对方成本和监督行政成本四方面构成。并且从行政法学和经济学角度对行政成本进行了分类 ;最后 ,初步分析了影响行政成本的主要因素 ,为控制和降低行政成本指明了方向。 This article reconstructs the concept of administrative cost from the point of view of administrative jurisprudence. It thinks that administrative cost should be the main cost of administrative law, which is composed of four aspects: the cost of administrative legislation, the cost of administrative body, the cost of administrative counterpart and the cost of supervising administration. And classifies administrative costs from the perspective of administrative jurisprudence and economics. Finally, it analyzes the main factors that affect administrative costs and points out the direction for controlling and reducing administrative costs.