The shortcomings or limitations of the traditional approach to developing energy efficient buildings are that they can not determine: (1) the ideal thermophysical properties of building envelope material, where "ideal" means that such material can use ambient air temperature variation and/or solar radiation efficiently to keep the indoor air temperature in the thermal comfort range with no additional space heating or cooling; (2) the best natural ventilation strategy; (3) the minimal additional energy consumption for space heating in winter or air-conditioning in summer. To overcome these problems, some new concepts for developing energy efficient buildings are put forward in this paper. They are the ideal thermophysical properties of the building envelope material, the ideal natural ventilation rate, and a minimal additional space heating or cooling energy consumption. A new approach for determining these properties is also developed. In contrast to the traditional approach (the thermophysical properties of building envelope material are known and constant so that the relating equations describing the indoor air temperature tend to be linear differential equations), the new approach solves the inverse problem (thermophysical properties, etc. of a buildings are unknown), whose solution can be a function instead of a value. As a first step, the ideal specific heat of the building envelope material for internal thermal mass is analyzed for buildings located in various cities in different climatic regions of China, such as Beijing, Shanghai, Harbin, Urumchi, Lhasa, Kunming and Guangzhou. We found that the ideal specific heat is composed of a basic value and an excessive one which is of delta function for the cases studied. Some limitations that would need further study are introduced in the end of the paper. (C) 2010 Elsevier B.V. All rights reserved.