CAJ | 학술논문

委托代理理论认为，政府是公民基于信任基础上委托的“利益代言人”，公民为其提供税收上的支持，目的就是让政府为其提供优质的公共产品，所以提供公共产品就成为政府的根本职责。当然，政府也有自己主要的目标追求，那就是持续获得公民的信任和代理权。但是由于实体意义上的政府都存在自利性，加上公共产品本身的特点以及公民“理性的无知”，导致政府与公民关系的病变，即政府无法提供满意的公共产品导致公民对政府的信任危机和权力合法性危机，并拒绝为其提供税收的支持。而这进一步加剧了政府与民争利，形成政府与公民关系的恶性循环。要救治政府无效的关键还在于政府能够为公民提供有效的公共产品，重新获得公民的信任。
위탁대리이론인위，정부시공민기우신임기출상위탁적“이익대언인”，공민위기제공세수상적지지，목적취시양정부위기제공우질적공공산품，소이제공공공산품취성위정부적근본직책。당연，정부야유자기주요적목표추구，나취시지속획득공민적신임화대리권。단시유우실체의의상적정부도존재자리성，가상공공산품본신적특점이급공민“이성적무지”，도치정부여공민관계적병변，즉정부무법제공만의적공공산품도치공민대정부적신임위궤화권력합법성위궤，병거절위기제공세수적지지。이저진일보가극료정부여민쟁리，형성정부여공민관계적악성순배。요구치정부무효적관건환재우정부능구위공민제공유효적공공산품，중신획득공민적신임。
The principal-agent theory think that the government, as the consigned representative of public interests, is supported by the taxpayers and intended to provide perfect public goods for the public. So the governmental duty is to offer the public goods and the major goals of the government are to obtain the constant trust and agent. However, the interests of the specific governments, added to the feature of public goods and the reasonable ignorance, leads to the permutation of the relation be-tween the government and citizens, the disability to offer the public goods leads to the confidence crisis and legality crisis . as a result ,the people refuse to pay for taxes, which stimulates the government competing with the citizens for interests . The key to rectify the government inefficiency is to provide the effective public goods and regain the trust from the people.