中文摘要：

本文所讨论的问题是，在合理界定政府成本概念的基础上建立科学的政府成本理论，并分析当前政府成本领域研究中存在的诸如概念模糊、研究理念相对陈旧、研究范围狭窄、研究方法与研究工具单一等问题。将突破传统地把行政管理建立在单一的政治学范畴，进一步拓宽到包括政治学、社会学、管理学、经济学等在内的研究领域，并取得在政府决策、和谐社会建立、提升政治文明以及在同等资源情况下最大限度地改善公众福利的效果。

英文摘要：

The gray color of furniture is not only the expression of sadness in the opinion of modern Japanese, but also the indomitable power of life. Because of the death, they tend to regard the honor as the most valuable weapon to struggle against destruction. The suicide of samurai, remarkable characteristics of electrical home appliances and ingenious furniture are all the symbols of life power. In contrast, there exist many contents in Chinese＇ outlook on life, which need self-reflection and self-transformation.