公共风险支出与制度成本负担

防范公共风险的需要推动着各种制度的变迁。制度的形成和运行都是有成本的，这种成本属于社会成本或制度成本。财政承担的制度成本与制度结构有着紧密的联系，降低财政最终承担的制度成本，这就要求政府以市场为导向来组织市场、规划市场，借助于市场的力量实现财政职能。

Public Risk Expenditure and System Cost Bearing

Take precautions against the changes of promoting various kinds of systems of need of the public risk. The forming and operation of the system all have cost, this kind of cost is social cost or system cost. The system cost that the finance bears has close contacts with system structure, reduce the system cost that the finance bore finally, this requires the government to organize the market, planning market, and realize financial function with the aid of the strength of the market.