为科学评判物流成本，提升物流成本评价指标的系统性、全面性，首先，对物流成本、宏观物流成本的概念进行辨析，通过国内外对比、实地调研等方法，深入分析我国物流成本构成、物流发展阶段与水平，并从产业结构、平均运距、运输结构三方面探讨宏观物流成本影响因素；然后，提出单位货物运输周转量支撑GDP产出值、单位货物运输周转量物流成本、物流费用增速与GDP增速之比（或之差）、社会物流总费用占社会物流总额比重等物流成本评价补充指标，从不同维度弥补了“社会物流总费用与GDP的比率”作为物流成本单一宏观评价指标的局限性；最后，基于实质性降本视角，分析制约物流成本的深层原因，并从降低多式联运成本，优化运输组织，加快发展物流领域新质生产力，实现精益化仓储管理，提升供应链一体化管理水平等方面，提出降低物流成本的对策建议。

To scientifically evaluate logistics costs and enhance the systematicity and comprehensiveness of logistics cost evaluation indicators, firstly, the concepts of logistics cost and macro logistics cost were distinguished. The composition of logistics costs, logistics development stages and levels in China were deeply analyzed through domestic and foreign comparisons, field research and other methods. The macro factors affecting logistics costs were explored from three aspects: industrial structure, average transportation distance, and transportation structure. Then, supplementary indicators for evaluating logistics costs were proposed, including the GDP output value supported by unit freight transportation turnover volume, logistics costs per unit freight transportation turnover volume, the ratio (or difference) of logistics cost growth rate to GDP growth rate, and the proportion of social logistics costs to total amount of social logistics. These indicators compensated for the limitations of the "ratio of total social logistics costs to GDP" as a single macro evaluation indicator for logistics costs from different dimensions. Finally, based on the perspective of substantial cost reduction, the deep-seated reasons that constrain logistics costs were analyzed. Some countermeasures and suggestions to reduce logistics costs were proposed from the aspects of reducing multimodal transportation costs, optimizing transportation organization, accelerating the development of new quality productivity in the logistics field, achieving lean warehousing management, and improving the level of integrated supply chain management.