本文认为， 费用问题表面上看是一个财政经济问题， 实质上是一个政治法律问题———费用的产生和膨胀都是政府的不受约束的行政权力扩张的表现， 因此， 以法律制约权力才是规范费用的根本途径。主要的措施是： （１） 以权力制约权力，规范行政权力； （２） 完善财税制度， 规范财政权力； （３） 完善社会监督制度， 保障公民权利 This paper argues that the cost issue is a financial and economic issue on the surface and is essentially a political and legal issue --- the generation and inflation of costs are all manifestations of the government’s unconstrained expansion of administrative power. Therefore, Is the fundamental way to regulate costs. The main measures are as follows: (1) Restricting power by authority and regulating administrative power; (2) Perfecting fiscal and taxation system and regulating financial power; (3) Perfecting social supervision system and safeguarding civil rights