行政決策成本效益分析的多重機制

對行政決策開展成本效益分析在我國雖有規範基礎，但從目前的實踐來看，具有可操作性的實施方案仍付諸闕如。理論界大多將成本效益分析等同於以貨幣化的方式呈現出決策的成本和效果，繼而以淨收益來衡量行政決策正當與否的成本收益分析工具。但貨幣化的成本收益分析既面臨技術上的困難，又遭受價值層面的批評。雖然能夠對貨幣化的成本收益分析進行理論層面的辯護，並且可以通過改進其操作機制來彌補它的固有缺陷，從而使其仍不失為一項可用的分析工具，但就當代中國的行政決策而言，亦應當重視成本有效性分析、可行性分析等分析工具的補充作用，並基於不同的行政任務，綜合運用各種分析工具，從而構建多重的成本效益分析機制。

There is the normative basis for conducting cost-performance analysis on administrative decision-makings in China, but judging from the current practice, operable implementation plans remain absent. Scholars generally equate cost-performance analysis with cost-benefit analysis which monetizes the costs and the effects of administrative decisions and regards net benefits as the criteria for judging whether certain decision-makings can be justified. However, cost-benefit analysis based on monetization methods faces both the difficulty at the technical level and the criticism of value. Monetized cost-benefit analysis may be defended theoretically, and its inherent defects could be remedied by improving its operation. Therefore, it remains a usable analytical tool, in terms of administrative decision-making in contemporary China. However, we should also attach importance to the supplementary function of other economic analysis methods such as cost-effectiveness analysis and feasibility analysis, and utilize various analytical tools comprehensively based on different administrative tasks to develop multiple mechanisms of cost-performance analysis.