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政府立法成本效益分析是评估者站在提高社会整体福利的角度上,将经济学的分析方法和工具应用于政府决策、政策、法规的制定中,为决策者提供决策依据,其特点是将法规议案或政策建议可能对经济、社会、环境等产生的影响进行成本—效益量化或者货币化进而进行比较,以收益大于成本或者收益能够证明成本的正当性作为决策依据。对政府立法进行成本—效益分析,必须首先明确政府立法中的“成本”与“效益”指的是哪些。对进行评估的立法项目,除了进行成本—效益分析之外,还可以采用成本有效性分析以及风险分析。政府立法的成本—效益分析在我国的有效开展受制于法律经济学的发展。
The cost-benefit analysis of government legislation is that assessors, standing on the perspective of improving social welfare as a whole, apply the analytical methods and tools of economics to the making of government policies, policies and regulations to provide decision-makers with decision-making basis. Proposals or proposals may cost-benefit quantify or monetize economic, social, and environmental impacts, and then make a comparison based on the justification of whether the benefits outweigh the costs or the benefits justify the costs. To make a cost-benefit analysis of government legislation, we must first make clear what are the “costs” and “benefits” in government legislation. In addition to cost-benefit analysis, cost-effectiveness analysis and risk analysis can be applied to the legislative projects that carry out the assessment. The cost-benefit analysis of government legislation in China is subject to the development of law and economics.