| Environmental problem is a global problem in face of mankind nowadays. When it comes to the origin of Environmental problems and how to solve it, there may be different research perspectives. However the principal objective is to confirm and perfect environmental value theory, which present analysis of relation between mankind and environment in perspective of values. On that basis, a reliable theoretical analysis framework for totally solving environmental problem is proposed.Relation between mankind and environment is in fact one of value relations, which changes with the development of human culture. The history of human evolution is essentially the developmental history of value relation between mankind and environment. Ever since civilization, based on continually exploring value relations, a series of dialectical theories about environmental value have been put forward. As far as philosophy is concerned, there are not only Confucianism, Taoism and Buddhism in the Orient but philosophical tradition of environment in the Occident. As far as economics is concerned, theories of classical economics have been applied by environmental economics to evaluate environment and natural resources. Also, many important research findings have been achieved in this field.Linking to cross branches of disciplines such as philosophy and economics, the thesis used reasonable content of western value theory under the guidance of Marxism. The analysis aims to set up new relation between mankind and environment, to advance sustainable development of economic society and to make systemic sense of environmental value. From the perspective of ontology of environmental value, the paper is trying to enrich current research content. Tracing back to traditional value theories as well as philosophical ones, my work is to clarify the concept of environmental value as economic nature. It is presented and demonstrated that environmental value is integrated by both natural value and labor value, both resource value and ecological value. Formation of environmental value is a process combining natural and socialreproduction, which reflects united dialectical relation between mankind and environment.From the perspective of interaction theory of environmental value, the paper is trying to build an interaction framework to analyze environmental protection and pollution. Environmental protection may bring about positive value while environmental pollution may cause negative value Positive and negative value coupled model will be discussed here. At the same time, environmental value transferring between generations and discount rate are to be studied. From the perspective of accounting theory of environmental value, the paper is trying to design an environmental accounting framework. Relations between environment and accounting system of national economy will be differentiated and analyzed. Comparing our environmental accounting theories and practices with foreign countries', my own method on how to adapt to accounting system of national economy is put forward. In this aspect, this paper expects innovation both in theories and methods, which will benefit our practice. In addition, the paper probes into the reality of Chinese environmental pollution and protection. From view of environmental reproduction, discussion is divided into three parts, namely, labor, capital and externality. Beyond that, how to realize the sustainable development of environmental value is also systematically discussed. |