中文摘要：

一个负责任的、高效率的、透明的政府运行体系对整个社会可持续发展是不可或缺的。但由于大量的交易成本存在，政府内部治理效率通常并不高，严重制约市场体系运行和政府作用的发挥。因此，本文运用新制度经济学中“交易成本”分析方法来理解政府内部治理效率问题。在此基础上指出，要提高政府内部治理效率，仅仅停留在技术工具上还不够，必须从更广阔的制度和组织创新中寻找答案，减少机会主义行为。

英文摘要：

In the context of new institutional economics, we apply the transaction cost theory to the internal governance of the government. Because of transaction cost, the market and government are imperfect organizations. This paper investigates the barriers in internal governance, which affect severely the functioning of government function and market operation. By analyzing all kinds of transaction cost between and among the local and central governments, we show that transaction cost has a great adverse effect on government operations, hence in principle we provide with policy solutions for reducing the transaction cost problems.