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目前,我国政府成本研究主要集中在财政会计成本偏高的问题与对策,而相对地忽视了政府隐性成本的分析研究。实际上,政府隐性成本才是政府成本之水下冰山,它有很大的社会危害性。本文在详尽地分析已有成果的基础上,提出政府隐性成本的涵义,并且客观地分析了政府隐性成本的表现形式,指出了政府隐性成本的主要特征,最后探讨了降低或消除政府隐性成本的对策。
At present, the research on the government cost in our country mainly focuses on the problems and countermeasures of the high financial accounting cost, but ignores the analysis and study of the hidden cost of the government. In fact, the hidden cost of government is the underwater iceberg of government cost, which is of great social harmfulness. Based on a detailed analysis of the existing achievements, this paper puts forward the implication of the hidden costs of the government, analyzes the manifestations of the hidden costs of the government objectively, points out the main characteristics of the hidden costs of the government, and finally discusses how to reduce or eliminate the government Implicit cost of the countermeasures.