中文摘要：

本文对江、浙、沪商务成本结构性趋势进行比对，研究差异原因，并探讨对政府和企业的启示。研究表明：一般而言，随着经济发展，要素成本不断上升，交易成本逐步下降，而商务成本总体呈现上升趋势。经过比对，发现要素成本上海最高，江苏最低；交易成本上海最低，粗略认为浙江交易成本略低于江苏。在此基础上，本文分别从政府和企业两个角度，对政府政策与企业选址提出相应对策和建议。

英文摘要：

This paper compares the trend of structural changes on business cost among Jiangsu, Zhejiang and Shanghai, researches the cause of its difference and discusses the revelant inspiration for government and enterprises. The trend of structural changes on business cost shows that factor cost is increasing and transaction cost is decreasing. Generally, the economic development will bring about the rising of business cost. After comparison we find that factor cost in Shanghai is the highest and factor cost in Jiangsu is the lowest while transaction cost in Shanghai is the lowest and transaction cost in Zhejiang is roughly lower than it in Jiangsu. Then this paper gives some proposal for government policies and business location.