中文摘要：

无论是现代西方政体，还是传统的政府管理活动，几乎都不顾及或不大关注政府及其行为所产生的外部性。但是，政府管理的内在与外在成本在现实中是非常突出的。特别是随着现代循环经济时代的出现，政府成本成了各国、各地区发展过程中无法回避的社会、经济与文化方面的问题。就政府成本的理论机理进行讨论，以提醒各级政府及其关注政府管理问题的人们进行更加深入的分析研究。

英文摘要：

Neither the modern Western regime nor the traditional government management activities concern themselves about the externalities produced by the government and governmental activities. But the internal and external costs of government management have become an obvious problem in reality. Especially, with the appearance of the recycling economy in modern times, governmental costs have become an unavoidable social, economical and cultural problem. The theoretical mechanism of governmental costs will be explored to remind governments at all levels and those concerned about the govern- ment management issue to go deeper into it.