本文认为,行政成本作为政府对经济资源的消耗,可以按不同的标准进行分类研究。在当前不断深化公共财政体制改革的特殊时期,党中央提出可持续发展观和“以人为本”的理念,客观上要求控制行政成本、建立廉价政府,以减轻民众负担,重塑党政威望。 This paper argues that administrative costs, as the government’s consumption of economic resources, can be classified according to different standards. In the special period of continuously deepening public financial system reform, the CPC Central Committee put forward the concept of sustainable development and the concept of “people-oriented”. It objectively requires that the administrative costs should be controlled and an inexpensive government be established so as to ease the burden on the public and reshape the prestige of the party and the government.