一、政府失灵与行政费支出1．公共选择学派的“政府失灵论”。西方传统财政理论认为公共财政存在的理论依据在于通过其非市场化和非赢利的经济行为能有效弥补市场失灵。这一主张是将政府经济行为有效发挥作为外生变量和理论假设。然而现实并非如此，公共选择学派的研究表明政府 First, the government failure and administrative expenses 1. The “School Failure” of School of Public Choice. The theoretical basis of western traditional finance theory that public finance exists is that it can effectively make up for market failure through its non-marketization and non-profit economic activities. This proposition is the effective use of government economic behavior as an exogenous variable and theoretical assumptions. However, the reality is not so. The study of public choice schools shows that the government