行政决策成本效益分析的多重机制

Multiple Mechanisms of Cost-Performance Analysis in Administrative Decision-making

对行政决策开展成本效益分析在我国虽有规范基础,但从目前的实践来看,具有可操作性的实施方案仍付诸阙如。理论界大多将成本效益分析等同于以货币化的方式呈现出决策的成本和效果,继而以净收益来衡量行政决策正当与否的成本收益分析工具。但货币化的成本收益分析既面临技术上的困难,又遭受价值层面的批评。虽然能够对货币化的成本收益分析进行理论层面的辩护,并且可以通过改进其操作机制来弥补它的固有缺陷,从而使其仍不失为一项可用的分析工具,但就当代中国的行政决策而言,亦应当重视成本有效性分析、可行性分析等分析工具的补充作用,并基于不同的行政任务,综合运用各种分析工具,从而构建多重的成本效益分析机制。

There is the normative basis for conducting cost-performance analysis on administrative decision-makings in China,but judging from the current practice,operable implementation plans remain absent.Scholars generally equate cost-performance analysis with cost-benefit analysis which monetizes the costs and the effects of administrative decisions and regards net benefits as the criteria for judging whether certain decision-makings can be justified.However,cost-benefit analysis based on monetization methods faces both the difficulty at the technical level and the criticism of value.Monetized cost-benefit analysis may be defended theoretically,and its inherent defects could be remedied by improving its operation.Therefore,it remains a usable analytical tool,in terms of administrative decision-making in contemporary China.However,we should also attach importance to the supplementary function of other economic analysis methods such as cost-effectiveness analysis and feasibility analysis,and utilize various analytical tools comprehensively based on different administrative tasks to develop multiple mechanisms of cost-performance analysis.