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　　 On Selection of Ways of Cost Accounting of House Rents for China
　　Guo Wanda1, Zheng Xin1,2, Wang Dongsheng1,2, Zheng Yujie1, Zhang Huanhuan1
　　(1.China Development Institute, Shenzhen Guangdong 518029;
　　2.Institute of Economics, Chinese Academy of Social Science, Beijing 100836)
　　Abstract: In SNA system the accounting of housing have two part, owner-occupied house and tenant-occupied house. From the virtual depreciation, the market rental and the user cost, there are three way to get the imputed rent of the owner-occupied house. We compare these three methods and use the user cost method to calculate the imputed rent of all country and Beijing, Shanghai, Guangzhou, Shenzhen. In these four big cities, the share of housing expenditure in GDP is 9% to 17% at 2011, and the share is bigger in these four cities than in the cities in China.
　　Keywords: Residential Housing Consumption, National Economic Accounting
　　
　　

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