随着经济与社会的不断发展,如何对政府社会成本进行全面细致的研究,以便满足人民群众日益增长的公共服务需求成为当前各国学术界关注和重视的课题。本文从我国目前政府额外负担成本所反映的问题着手,得出当前建设高效廉洁的政府目标需要进一步加强政府行为决策科学化和完善社会监督机制这一结论。 With the continuous development of economy and society, how to conduct comprehensive and meticulous research on the social costs of the government in order to meet the growing public service needs of the masses has become a topic that scholars in various countries pay more attention to. This article starts from the problems that the current burden of government extravagance reflects in our country and concludes that the current government goal of building a highly efficient and clean government needs to further strengthen the government’s decision-making scientifically and improve the social supervision mechanism.