The "Administrative Division Management Regulations" that came into effect on January 1, 2019 emphasizes the strengthening of the government's administrative management by optimizing the setting of administrative divisions. As the embodiment of the country's political power in geographical space, the administrative level plays an important role in the city's resource allocation, social governance, and policy planning. Cities can take advantage of administrative levels to obtain positive feedback effects in China's administrative region economic development model. Therefore, understanding urban development from the perspective of administrative levels also captures the key to the administrative region economic model with Chinese characteristics. The research begins with a systematic analysis of the institutional background, evolutionary development process and development trend of China's administrative level. On this basis, based on the perspective of spatial political economics, the new economic geography theory, scale economy theory, and regional economic coordinated development theory are used to carry out research on the relationship between administrative levels, urban scale and land output efficiency. It analyzes the role of urban administrative levels in promoting land output efficiency from the three dimensions of power function, fiscal capacity, and resource allocation, and analyzes the inverted U-shaped structure effect of city size on land output efficiency from two dimensions of scale agglomeration and over-accumulation. Then, from the perspective of the development coordination of administrative regions and economic regions, the synergy of urban administrative levels and urban scales on the efficiency of land output is analyzed. In the empirical research part, the research analyzes the setting of administrative levels under the political system with Chinese characteristics, and incorporates urban administrative levels, city scale, and land output efficiency into a unified panel data model for quantitative analysis. Based on the Granger causality test, the panel data fixed-effect model analysis was carried out using the cities at the prefecture level and above in China from 2000 to 2016, and the endogenity test was used to control the interference between the variables in the model. In order to further explore the optimal interval value that exists under the inverted U-shaped effect of city size on land output efficiency, the study uses the threshold effect model to use the total social capital stock as the threshold variable to pass 500 self-sampling threshold effect tests on the structural changes in the city scale. Click to explore. Through theoretical and empirical analysis, the research found that:first, the administrative level has a significant impact on the efficiency of land output; second, the size of the city has an inverted U-shaped effect on the efficiency of land output, and the city is at the best when there are 3.87 million people City scale; thirdly, the synergy of administrative level and city scale on land output efficiency is relatively small. At this stage, there is an incoordination between city administrative level and city scale. Finally, the study starts with the establishment of administrative divisions focusing on long-term development, strengthening the role of administrative divisions in urban space governance, coordinating the economic development of administrative regions through the administrative division system, promoting the sound and healthy development of the regional spatial structure system, and promoting the establishment of administrative divisions and land properties. Propose corresponding policy recommendations in three aspects, which can promote the synergy of efficiency and improve the matching degree of urban land resource allocation and urban development.