Study On Accounting Measurement Mode For Environment Value Of Dwelling House

One of the austere challenges that Chinese enterprises have to face in 21 Century is to be charged with such social liabilities as to protect our environment and maintain ecosystem balance. With the great development of Chinese market economy and the coming of population pinnacle, a great deal of non-regenerative natural resources are used transnormally, environment is polluted harder and entironment is deteriorated increasingly. Therefore, more and more men of insight have realized the importance of sustainable development strategic.Dwelling house is one of the uppermost consumable nearest to people. The environmental quality of house will straightly influence dwelling and living level of everyone. However, there are a great many environmental problems from production to use of house. Housing consumption has become one of the new increasing points for Chinese national economy development in the beginning of 21 Century. Environmental problems about dwelling house have been paid great attention to by government, society and experts and have become hotspot of research presently.It is ultimate for the resolution of environmental problems to acknowledge the value of environment. But measurement to environmental value is not still been settled, including environmental value of dwelling house. Accounting takes movement of value as it's object and is a kind of measurement and reflection to value. So, the academic base of this dissertation is the new environmental financial accounting. After the study of elementary theories and methods of environmental financial accounting, discussing about axiology and environmental value axiology and analysis of house value structure, I plan to make up a suit of comparatively integrative and practicable measurement mode for environment value of dwelling house.This dissertation begins the study of environmental financial accounting with the given object –dwelling house on the first time. In this dissertation, elementary theories of environment value will get a in-depth discussing . Accounting value, economics value and value of a product will been harmony and uniform in a certain extent. In the end, a checking index system for environmental value of dwelling house and a measurement methods system of environmental value factors will been set up. Not only environmental financial accounting,environmental economics and real estate economics, but also management & decision-making of modern land agents, government regulate and control and consumers' housing investment will benefit from the study of this dissertation.