Value Measurement Of Immovable Cultural Property

Historical relics are the general term of ancient,modern and even modern material cultural relics created by human beings and related to human activities with historical,artistic,scientific and commemorative values in the development of human society.Cultural relics,as the carrier of China’s excellent history and culture,play an important role in the prosperity of culture and the construction of socialist culture.At the present stage,the construction of cultural relics management system and the improvement of governance capacity are urgent.In the current practice of historical cultural relics protection,value problem has become the core issues,protected mode is kept by the past simple heritage of material entity,technical protection to prevent the damage of its degradation,and gradually development for the protection of the values oriented mode,in this case,the historical relics have highlighted the importance of asset value.The "Government Accounting System--Accounting Items and Statements of Administrative Institutions" lacks the measurement of the value of immovable cultural assets.It only measures the historical cost of the use of movable cultural relics in accordance with the acquisition method of cultural relics and cultural assets,and the government’s financial report is incomplete.Therefore,this article in combing inductive economic attributes and cultural heritage asset pricing research status at home and abroad,on the basis of replacement cost method applied to the environment the rationality and operability,cannot move assets value measurement model,builds on the recovery cost,cost of maintenance costs,strategic layer three layer induction,analysis and calculation.The model is applied to the value measurement of Maijishan grottoes,and the value realization standard is established and the value realization path is proposed.