行政成本法治化问题的调查与思考

建设法治政府,降低行政成本成为一个日益现实而迫切的问题。我国行政成本始多年来始终居高不下,严重影响了政府的运行效能和形象,也阻碍了宪政体制下法治政府建设的正常进程。仅从征税行政这一规范性相对较好的行政行为的成本状况,就足以管窥政府行政的整体成本情形。必须引入法治思维和控权思维,完善成本规制机制、效能行政机制和行政领导人宪政责任机制,从制度机制上寻求根本之策。

Investigation and Reflection on Government by Law: From the Point of View of Administration Cost

With the development of government by law,cutting administration cost has become an urgent issue.The long-standing high administration cost has affected government's function and public image,and hindered the progress of government of law in a constitutional framework.Taxation cost is just a case in point.Therefore,it is proposed that the idea of government by law and power check be introduced to improve cost supervision.