政府职能是政府在管理国家事务和社会公共事务中所负有的职责和应发挥的作用。政府职能与政府成本有着密切联系,因此政府职能的转变会引起政府成本大小和结构的变化。本文通过阐述政府职能与政府成本的关系,分析政府职能转变对政府成本构成的影响,提出了政府职能转变中应注意的几点问题,以期合理控制政府成本。 The government function is the government’s responsibility and the role it should play in managing state affairs and social public affairs. Government functions and government costs are closely linked, so the change of government functions will cause changes in the size and structure of government costs. This article elaborates the relationship between government functions and government costs, analyzes the impact of government functions on the composition of government costs, and puts forward some issues that should be paid attention to in the transformation of government functions so as to reasonably control the government costs.