本文研究了近年来公共财政支出中的增幅最大项和最小项。根据数据比对和对财政增幅、行政费增幅变化率等分析,认为中国行政管理开支的迅速增加有一定客观因素推动,也有内外监督机制不到位等制度问题。目前各地行政经费的短缺与浪费并存现象十分突出,越基层、越偏远地区的地方政府行政经费越紧张。本文认为,应不断降低公共服务重心,提高公共财政支出的透明度,细化公开相关政务信息。 This paper studies the largest and the smallest increase in public expenditure in recent years. According to the data comparison and analysis of the fiscal growth rate and the rate of change of the administrative fee increase rate, it is considered that the rapid growth of China’s administrative expenses has some objective factors and some problems such as the lack of internal and external monitoring mechanisms. At present, the shortage of administrative funds and the coexistence of waste are all over the world. The more serious the administrative expenses of local governments in the grassroots and remote areas are. This paper argues that the center of public service should be continuously reduced, the transparency of public expenditure should be raised and the related government affairs information should be detailed.