The studies on administrative division of ancient China used to focus on the political governance and military control of the local government by the central government.This article started with the geographical environment basis of dividing administrative district,discussed the interactive relationship between resource object exploited in ancient China and the administrative division that had completed gradually,showing that the resource regulation was the main line that run through the dividing of administrative district in ancient China.During the process of building and completing the administrative division system,the leaders of each dynasty had taken efficient resource utilization and regulation as the main idea of achieving and consolidating the big unification.Tax resource regulation was a useful tool of handling and restricting the local government by central government.Finally,the latter achieved autocratic rule and regulating resource unifiedly.The urban network formed in modern times.