现阶段中国环境治理状况严峻,而环境保护和治理需社会诸多组织参与,故政府专域机构在践行环保职责时不应仅局限于单个行政职能或组织,应与相关行政职能机构组织协同,科学重构与界定关联行政职能,积极嵌入新生行政职能。其中科学定位和拓展政府会计职能尤为重要,合理界定其本质职能将增强环保成本透明度,其预测职能可实现环境治理成本科学与合理规划,预警职能对计量与测算未来潜在环境恢复成本不可或缺,管理与治理职能充分发挥将直接优化当期环保成本等。因而科学拓展和延伸政府会计职能可使环境保护与治理成本趋近均衡配置,对改善环保治理效率与效力必将产生积极作用。 At the present stage, the situation of environmental governance in China is grim, and environmental protection and governance need the participation of many social organizations. Therefore, the government specialized agencies should not only confine themselves to a single administrative function or organization when practicing environmental protection, but should also organize and coordinate with relevant administrative functions, Reconstruct and define the related administrative functions scientifically and actively embed the new administrative functions. Among them, it is particularly important to scientifically locate and expand government accounting functions. It is necessary to rationally define its essential functions to enhance the transparency of environmental costs. Its forecasting function can realize the scientific and rational planning of environmental management costs. The early warning functions are indispensable for measuring and measuring the potential environmental recovery costs in the future. Give full play to management and management functions will directly optimize the current environmental costs. Therefore, scientifically expanding and extending government accounting functions can bring the cost of environmental protection and governance closer to a balanced allocation and will surely have a positive effect on improving the efficiency and effectiveness of environmental governance.