合同能源管理的会计核算问题探究

发布时间：2019-05-16 12:49

【摘要】：合同能源管理是一种基于市场化的非常新颖的节能机制：能源利用率较低的企业寻找一个满意的节能服务公司，双方在节能项目开始之前以契约的形式约定一个节能量，节能服务公司提供专业的节能技术与节能装置。达到契约约定的节能量后，节能服务公司获取较多比例的节能收益，耗能单位不仅提高了能源利用率，也获取了一定比例的节能收益。在这种节能机制中，节能服务公司获得了合理报酬，耗能企业的耗能成本有所降低，自然环境由于废气等污染物的排放减少而得到了改善，是一种多方共赢的商业模式。现在我国的环境状况比较恶劣，，有时会连续数天出现雾霾天气，合同能源管理的良好发展将会对改善我国环境产生积极意义。第一个出现合同能源管理模式的国家是美国，到目前为止，这种新型的模式已在美国发展得较为成熟，为美国企业降低能耗，提高能源使用率发挥了积极的作用。最近几年我国也致力于将合同能源管理引进国内市场，改善国内能源利用率低的现状。然而在国内推广合同能源管理这种模式的过程中遇到了许多问题，不利于合同能源管理在我国的快速良性发展，合同能源管理的会计核算问题就是其中诸多问题之一。本文通过对国内外研究现状进行分析、归类与总结，首先对合同能源管理的概念、理论基础、节能服务公司的含义、特点以及在各个国家的发展现状进行较为全面的陈述并提出问题：目前合同能源管理的会计核算问题在一定程度上阻碍了其发展，尤其是对节能装置的会计核算问题。然后列举了企业对合同能源管理的会计核算进行得不同处理方法并对不同处理方法进行了分析，进而得出自己的观点与建议。最后以北京动力源节能服务有限公司为本钢集团进行能耗诊断为例对合同能源管理的会计核算进行了探究。
[Abstract]:Contract energy management is a very novel energy saving mechanism based on marketization: enterprises with low energy efficiency are looking for a satisfactory energy saving service company, and the two sides agree on an energy saving in the form of contract before the start of the energy saving project. Energy-saving service company provides professional energy-saving technology and energy-saving devices. After reaching the energy saving stipulated in the contract, the energy saving service company obtains more proportion of the energy saving income, and the energy consumption unit not only improves the energy utilization ratio, but also obtains a certain proportion of the energy saving income. In this energy-saving mechanism, energy-saving service companies have received reasonable compensation, the energy consumption cost of energy-consuming enterprises has been reduced, and the natural environment has been improved due to the reduction of exhaust gas and other pollutants, which is a multi-win-win business model. At present, the environmental situation of our country is relatively bad, sometimes haze weather will appear for several days in a row, the good development of contract energy management will have positive significance to improve the environment of our country. The first country to appear contract energy management model is the United States. So far, this new model has been developed in the United States, which has played a positive role in reducing energy consumption and increasing energy utilization rate for American enterprises. In recent years, China is also committed to introducing contract energy management into the domestic market to improve the low domestic energy efficiency. However, in the process of popularizing the mode of contract energy management in China, many problems have been encountered, which is not conducive to the rapid and benign development of contract energy management in our country, and the accounting problem of contract energy management is one of many problems. Through the analysis, classification and summary of the research status at home and abroad, this paper first of all, the concept of contract energy management, the theoretical basis, the meaning of energy-saving service companies, The characteristics and the present situation of development in various countries are comprehensively stated and the problems are put forward: the accounting problems of contract energy management hinder its development to a certain extent, especially the accounting of energy-saving devices. Then it enumerates the different methods of accounting for contract energy management and analyzes the different treatment methods, and then obtains its own views and suggestions. Finally, taking Beijing Power Source Energy Saving Service Co., Ltd as an example of energy consumption diagnosis for Benxi Iron and Steel Group, this paper probes into the accounting of contract energy management.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F206;F275

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