降低行政成本是各国政府共同追求的目标,但是实践经验证明,降低行政成本的初衷往往与最终的结果大相径庭。我国是世界上行政成本最高的国家之一,较高的行政支出对我国行政体制改革提出了巨大的挑战,也严重影响我国政府的国际形象。本文试图探析我国政府财政高支出的现状、产生原因,并提出治理路径。 Reducing administrative costs is a common goal pursued by all governments, but practical experience shows that the original intention of reducing administrative costs is often very different from the final result. As one of the countries with the highest administrative costs in the world, our higher administrative expenses pose enormous challenges to the reform of our administrative system and seriously affect the international image of our government. This article attempts to probe into the current situation of our government’s high fiscal expenditure, the causes and the path of governance.