The “modern and international” business environment is an important guarantee for a region to conduct international exchanges and cooperation and participate in international competition，and it is also an important reflection of urban competitiveness. The World Bank and the National Development and Reform Commission conduct a business environment assessment based on the government’s complexity of corporate oversight and corporate expenses. In response to these evaluation indicators，Guangzhou has fully carried out the optimization and improvement work in the previous stage. In the next stage，we must start with improving the sense of gain of enterprises，and the government’s goal is to shift from reducing formal processes to truly simplifying administration and decentralization. Based on this，the research team constructs a new evaluation system from the perspective of enterprise production costs and revenue scale. Analyze Guangzhou’s strengths and weaknesses in building a business environment and propose corresponding optimization suggestions.