Výdaje veřejné správy a celospolečenská bilance výdajů na ochranu životního prostředí

The contribution summarizes contemporary issues of environmental protection expenditures. There is discussed the analytic-balance approach with the environmental protection expenditure differentiation according abater principle (Exp I) and financing principle (Exp II). The model of national environmental protection expenditure is worked out. There are presented problems with the date accessibility in the members and candidates EU countries. The environmental protection expenditures of public administration in the Czech Republic are analysed in details and compared with the international standards methodology. There are proposed the issues for the exact and non-duplicity statement of the expenditures. The expenditure monitoring of public administration, companies and households would contribute very important to the decisions of efficiency of expenditures in this area.