交易费用、政府边界与财政体制改革

将新制度经济学中的交易费用理论引入政府供给公共产品的分析，给出了政府供给公共产品的边界的理论模型。我国政府在供给公共产品过程中发生的交易费用：决策费用、实施费用和监督费用过高，制约了我国政府供给公共产品的效率。制度的一项重要功能是降低交易成本，改革财政分权体制是降低政府供给公共产品发生的交易费用的有效途径。

Transaction Costs, Government Boundary and the Reform of Fiscal Management System

Using the transaction costs theory in new institutional economics analysis the process that government supplies public goods,and the theoretical model of boundary that government supplies public goods is given.There are three parts of transaction costs when government supplies public goods: the policy-making expense,the implementation expense and the inspector general expense,the transaction costs are excessively high in China which has restricted efficiency when government supplies public goods.Reducing the transaction costs is an important function of institution,an effective way to reduce the transaction costs in supplying public goods is the reform of fiscal management system.