诉讼费用制度是现代各国民事诉讼中不可或缺的制度,其合理性在一定程度上反映着人民享受法律保障的程度。尤其是当事人间的诉讼费用负担,直接影响着当事人的决策。本文通过对两种当事人诉讼费用负担机制的数理分析,比较不同负担机制在各种因素影响下对当事人的激励作用,以期为诉讼成本政策调整提供建议。 The system of litigation expenses is an indispensable system in modern civil litigation in various countries. Its rationality reflects to some extent the people’s enjoyment of the legal protection. In particular, litigation costs between parties directly affect the parties’ decision-making. Through the mathematical analysis of litigation cost burden mechanism of the two parties, this paper compares the motivation of the different burden mechanisms under the influence of various factors to the litigants, in order to provide suggestions for the litigation cost policy adjustment.