文章以省直管县改革下陕西省行政成本的影响因素为研究基点,运用多元线性回归模型,对陕西省财政支出、GDP、省级政府职能范围及物价水平做因素分析,得出省级政府职能范围是对行政成本支出影响程度最大的因素,并以此为基础提出加快省管县行政体制改革进程及制定差异性改革方案等合理控制行政成本的建议。 The article takes the influencing factors of the administrative costs of Shaanxi Province under the reform of provincial direct administrative counties as the starting point and makes use of the multiple linear regression model to analyze the factors of Shaanxi provincial government expenditure, GDP, provincial government functions and price level, The scope of functions is the most influential factor on the administrative costs, and based on this, it is proposed to speed up the process of reforming the administrative system of provincial administrative counties and to formulate the different reform programs to reasonably control the administrative costs.