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中文摘要：
我国行政改革的目标是规范化、法制化、高效化，但由于存在理念失范，无论在改革过程中还是结果上，都没有达成理想目标。因此，只有树立以人为本、“有限”政府意识和公平的理念以及行政法治的价值取向，并注意成本与收益的关系问题，才能跳出行政改革的怪圈，建立起有效负责的政府。
英文摘要：
Because of its concept anomie, the target of the administrative reform in China, which is the realization of standard, legality and high efficiency, has not achieved as a successful one either in its process or result. Therefore, an efficient responsible government can be constructed only when people-oriented concept, limited government awareness and justice, with the value orientation of rule of administrative law, is set up, and the relation between the cost and benefit is noticed.
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