长期以来,人们理所当然地把立法看作是一种政治行为,而没有注意到立法也需要投入成本,立法也是一种经济行为。这就导致了我国的立法者在立法过程中不计成本的问题出现。法学家追求的是公正,而经济学家追求的是效益。因此把“成本效益”引入立法有着巨大的意义。本文将着重从经济理论上说明立法与成本效益的关系。 For a long time, people took it for granted that the legislation be regarded as a kind of political behavior, without noticing that the legislation also requires input costs and that legislation is also an economic act. This has led to the emergence of our country’s legislators in the legislative process regardless of cost. Lawyers pursue justice, and economists pursue efficiency. Therefore, the introduction of “cost-effectiveness” into legislation is of great significance. This article will focus on the economic theory of the relationship between legislation and cost-effectiveness.