现代西方财政学对官僚理论作了卓有成效的研究,尼斯卡南模型给出的数学描述,在官僚追求预算最大化基本假设前提下,得出了官僚提供的公共品数量要大于社会最优公共品数量水平。中西文化有别,行为方式不大相同,制度安排也有区别。那么,其官员理论要用于我国的官员理论分析及改革实践中,就需要作必要的修订。为了建立适合我国的官员行为理论,本文引入了人的一般行为理论,并对中国传统文化进行剖析,以探析我国的官场现状与官员行为,把这些因素结合起来,对我国官员进行行为分析,得出的行为特点为:①为了追求最大化的权力,总是最大限度地申报预算;②出于保护自己的目的,申报预算会横向看齐;③权力的诱惑下,会根据社会以及上级的容忍度来调整预算申报额;④预算总是会全部用完。将这些行为特点转换成数理语言并图析,从而得出了一个适合研究中国官员行为理论的模型。基本结论是:官员提供的公共品数量仍然大于社会最优公共品数量水平,社会及上级的容忍度越大,这种偏差便越大,而且有不断扩大的趋势。最后,本文给出一些对策建议。简要述之:①在公共财政的框架下,完善预算审批制度;②预算透明化及行政管理公开化,加大社会监督力度,制度上强化约束机制;③转变政绩评定机制,从社会综合福利的视角去全盘考虑政绩;④尽可能以市场提供方式替代政府提供方式,从根源上解决公共品提供问题。 Modern Western finance has made fruitful research on bureaucratic theory. The mathematical description given by Niscanan model, on the premise of bureaucrats pursuing the basic assumption of budget maximization, shows that the number of public goods provided by bureaucrats is greater than the social best public goods Quantity level. Chinese and Western cultures are different, behavior is not the same, there are differences in institutional arrangements. Well, the theory of officials should be used in the theoretical analysis of our officials and reform practice, we need to make the necessary amendments. In order to establish a theory of official behavior suitable for our country, this article introduces the general theory of human behavior and analyzes the traditional Chinese culture to analyze the status quo of officialdom and officials’ behavior in our country. Combining these factors, The behavioral characteristics are as follows: (1) In order to maximize the power, it is always the best to declare the budget; (2) For the purpose of protecting oneself, the reporting budget will be horizontally aligned; (3) The temptation of power will be based on the tolerance of society and superiors To adjust the budget declaration; ④ the budget will always run out. Translating these behavioral characteristics into mathematical languages ​​and analyzing them, a model that is suitable for studying the theory of Chinese officials’ behavior is derived. The basic conclusion is: the number of public goods provided by officials is still greater than the optimal quantity of public goods in the community, and the greater the tolerance of society and superiors, the greater the deviation and the ever-expanding trend. Finally, this article gives some suggestions. Briefly describe: (1) improving the system of budget examination and approval under the framework of public finance; (2) making the budget transparent and the administration open, intensifying social supervision and institutional strengthening of the restraint mechanism; and (3) changing the performance appraisal system, from the perspective of comprehensive social welfare Perspectives to consider the overall performance; ④ as far as possible to provide alternative ways to provide the market to provide ways to solve the problem of public goods from the root causes.