| In both material and spiritual life can satisfy today, the increasingly harsh environmental conditions have great influence to people’s life. Rather than in the fog and haze days with a thick mask, call for preventing environmental problems from the source to something more meaningful. The construction industry is one of the pillar industries in our country, at the same time is also a high energy consumption of the industry, it is the path to realize the transformation of the development.In reality, real estate enterprises in the green building development projects to make investment decisions often in accordance with the traditional economic efficiency evaluation method of accounting projects can generate short-term economic benefits. Projects that have significant environmental benefits, while the economic benefits are small, are often not taken.it seriously hindered the real estate industry’s green development. Investigate its fundamental is in the investment decision-making of the enterprise to lack the right way to quantify environmental benefits. Integrating the concept of environmental management accounting, the environmental cost-benefit analysis in enterprise investment project decision-making, can make up for the defect of traditional investment project decision.On the basis of drawing lessons from previous experience and research, the cost benefit analysis model of investment decision evaluation of green building project was established to quantify the environmental benefits of green building projects, and the feasibility of the model is verified by the case. Finally combining the problems existing in the current green building project evaluation, investment decision of green building project and how to better promote environmental management accounting in the enterprise application of Suggestions and countermeasures are put forward. Hope for enterprises to make investment decisions as correctly, and contribute to the development of environmental management accounting.
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