This paper aims at exploring the structural characteristics of Lü Yihao's 呂頤浩 governmental administration during the reign of Emperor Gaozong of the Southern Song dynasty. Previous studies focused on the contributions of civil officials such as Zhang Jun 張浚 and Zhao Ding 趙鼎 and the significance of the role of Lü Yihao was neglected. However, some Japanese scholars have considered that the administration under Lü Yihao was a milestone of the reign of the Southern Song. After losing power, Lü was criticized by his colleagues for a preference of appointing officials from the Shandong region and those with expertise in financial management. Regarding the first criticism, by analysing the systems of Prime Minister, Retinue and Remonstration, this paper demonstrates that Lü did not recruit many officials from Shandong. On the contrary, the proportion of southerners, especially those from the Jiangzhe region, ascended progressively. Therefore, the criticism of Lü's preference for personnel from his native communities in his administration was groundless. As to the second criticism, this paper, through a study of Lü's personal history, the prevailing political situation and the officials appointed by Lü to the Finance Department, has also confirmed that Lü had deliberately appointed people with financial expertise to his government.