论文部分内容阅读
在国家加大力度推行节能减排、节能降耗的同时,合同能源管理项目也得到了空前的发展。在国外一些发达国家,合同能源管理已经被广泛应用,并经实践证明合同能源管理在节能减排、节能降耗方面效果显著。在实行合同能源管理中,可以实现节能效益带动用能企业使用合同能源管理的积极性,同时实现了用能企业与节能服务公司(ESCO,Energy Services Company)的双赢。合同能源管理作为一种新型业务模式,在企业会计准则中未明确规定核算模式,这给用能企业会计核算带来了新的挑战,本文就合同能源管理会计核算进行探讨分析。
In the country to increase efforts to promote energy-saving emission reduction, energy saving, contract energy management project has also been an unprecedented development. In some developed countries abroad, contract energy management has been widely used, and the contractual energy management has proved effective in saving energy, reducing emissions and saving energy. In implementing contract energy management, energy-saving benefits can drive the enthusiasm of energy-consuming enterprises to use contract energy management and achieve a win-win situation for energy-using enterprises and ESCOs. As a new business model of contract energy management, the accounting mode is not clearly stipulated in the accounting standards for business enterprises. This brings new challenges to the accounting of enterprises that can be used. This paper discusses the contract accounting of energy management.