Administration cost is a hot research field in recent years, but most papers about this subject are taken on with microscopically aspect, this paper is carried out with a case (S town) from Guangzhou.

• 摘要政府运行成本研究是一个热点、难点课题，学术界多从宏观层面作规范性研究，以某个组织深入地进行个案式描述研究相对较少。