Abstract The municipality over county system is a reform of administrative division and administrative leadership system, and now has become a main regional administrative system. In Guangdong province, municipality and the municipality over county system had made society and economy developed full-scale in Guangdong province. the paper puts much emphasis on municipality' development and agrees that its key is to reform operational environment of the system, weaken regional lengthways relations and strengthen transverse relations of resource elements to fit locomotory social and economic positions.