算法何以引发公共价值耗损:以S市增值虚开发票治理为例

How Do Algorithmic Decisions Trigger Public Value Depletion?Case of VAT Invoicing Fraud Governance in City S

随着人工智能技术在公共管理领域的广泛应用,算法为公共决策系统创造公共价值的同时,也因其蕴含的固有困境存在损害公共价值的风险。本研究基于公共价值理论以S市算法治理增值税发票虚开为例,揭示了算法辅助公共决策引发的价值耗损过程。研究表明,算法在公共决策系统的介入,推动了传统决策模式从指标式治理转向基于数据与特征的算法治理,提高了行政效率和治理的总体有效性。然而,算法也引发了显著的公共价值耗损,主要影响机制包括三个方面:第一,数据壁垒引发的“数据困境”制约算法模型的准确性和覆盖面,削弱了算法赋能公共决策的有效性;第二,算法弱“解释性”的“黑箱困境”削弱了行政执法过程的透明性,增加了行政执法的合法性风险和行政负担;第三,算法过度依赖特征识别引发“偏见困境”,导致治理手段与行政目的之间的伦理冲突。这些都值得公共决策部门加以警惕和应对。

With the widespread application of artificial intelligence in public administration,algorithms create value for public decision-making systems,but also undermine public value due to their inherent dilemmas.Based on the public value management theory,the value depletion process triggered by algorithm-assisted public decision making is revealed.Using the case of algorithmic governance of VAT invoicing in S city,the study revealed that the involvement of algorithms in the public decision-making system has driven the traditional decision-making model from indicator-based governance to data driven algorithmic governance,improving administrative efficiency and the overall governance effectiveness.However,algorithmic decision-making has also led to significant public value depletion,through three main mechanisms.Firstly,the“data dilemma”caused by data barriers restricts the accuracy and scope of algorithmic models,weakening the effectiveness of algorithms in enabling public decision-making.Second,the“black box dilemma”caused by weak“interpretation”of algorithms weakens the transparency of administrative enforcement process,triggers excessive discretion of street bureaucracy,and increases the legitimacy risk and administrative burden.Third,the algorithms’overreliance on feature recognition has led to a“prejudice dilemma”,which creates potential discrimination and leads to an ethical conflict between the means of governance and the administrative purpose.