健全行政监督机制——政府成本的财政约束机制研究

Perfect administrative oversight mechanism Government cost financial restraint mechanism research

任何制度都需要成本，政府管理也不例外。政府作为社会公共权力的执掌者，它的成本问题是否存在，如果存在又应如何评价和控制，已经越来越成为人们关注的问题，预算是政府运作的血液，控制预算就是制约政府活动的最有效手段。政府政策、政府行为和政府活动都应体现在政府的财政预算之中，受国家预算的严格约束。然而，在现实生活中，政府的活动并不受财政预算的限制。财政预算无法约束政府行为，相反，政府的行为处处在左右财政预算。政府成本问题已经严重地影响着社会经济的发展和公众的生活福利、生活质量，对可持续发展也造成了不可估量的损失。因此，必须通过建立健全完善的公共财政预算管理体制，有效规范政府活动，从而严格控制和约束政府成本。

Any system all needs the cost,the government manages not not exceptionally. The government wields as the social public authority, whether its cost question does exist, if how exists should appraise and the control,already more and more became people the matter of concern. The budget is the government operation blood,the control budget is restricts the most effective method which the government moves. The government policy, the government behavior and the government move all should manifest during government＇s fiscal budget, state budget strict restraint. However,in re^l life,government＇s activity not fiscal budget lim- it. The fiscal budget is unable to restrain the government behavior, on the contrary, government＇s behavior everywhere in about fiscal budget. The government cost question seri- ously was already affecting the social economy development and public＇s welfare, the quality of life, has also caused the inestimable losses to the sustainable development. Therefore, must through the establishment perfect consummation public fiscal budget management system, the effective standard government move,thus controls and the restraint government cost strictly.