合同能源管理的會計核算問題探究
發(fā)布時間：2019-05-16 12:49
【摘要】：合同能源管理是一種基于市場化的非常新穎的節(jié)能機制：能源利用率較低的企業(yè)尋找一個滿意的節(jié)能服務(wù)公司，雙方在節(jié)能項目開始之前以契約的形式約定一個節(jié)能量，節(jié)能服務(wù)公司提供專業(yè)的節(jié)能技術(shù)與節(jié)能裝置。達到契約約定的節(jié)能量后，節(jié)能服務(wù)公司獲取較多比例的節(jié)能收益，耗能單位不僅提高了能源利用率，也獲取了一定比例的節(jié)能收益。在這種節(jié)能機制中，節(jié)能服務(wù)公司獲得了合理報酬，耗能企業(yè)的耗能成本有所降低，自然環(huán)境由于廢氣等污染物的排放減少而得到了改善，是一種多方共贏的商業(yè)模式�，F(xiàn)在我國的環(huán)境狀況比較惡劣，，有時會連續(xù)數(shù)天出現(xiàn)霧霾天氣，合同能源管理的良好發(fā)展將會對改善我國環(huán)境產(chǎn)生積極意義。 第一個出現(xiàn)合同能源管理模式的國家是美國，到目前為止，這種新型的模式已在美國發(fā)展得較為成熟，為美國企業(yè)降低能耗，提高能源使用率發(fā)揮了積極的作用。最近幾年我國也致力于將合同能源管理引進國內(nèi)市場，改善國內(nèi)能源利用率低的現(xiàn)狀。然而在國內(nèi)推廣合同能源管理這種模式的過程中遇到了許多問題，不利于合同能源管理在我國的快速良性發(fā)展，合同能源管理的會計核算問題就是其中諸多問題之一。 本文通過對國內(nèi)外研究現(xiàn)狀進行分析、歸類與總結(jié)，首先對合同能源管理的概念、理論基礎(chǔ)、節(jié)能服務(wù)公司的含義、特點以及在各個國家的發(fā)展現(xiàn)狀進行較為全面的陳述并提出問題：目前合同能源管理的會計核算問題在一定程度上阻礙了其發(fā)展，尤其是對節(jié)能裝置的會計核算問題。然后列舉了企業(yè)對合同能源管理的會計核算進行得不同處理方法并對不同處理方法進行了分析，進而得出自己的觀點與建議。最后以北京動力源節(jié)能服務(wù)有限公司為本鋼集團進行能耗診斷為例對合同能源管理的會計核算進行了探究。
[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.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F206;F275
本文編號：2478289
[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.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F206;F275
【參考文獻】
相關(guān)期刊論文 前9條
1 許泓;一種基于市場的節(jié)能新機制——合同能源管理[J];電力需求側(cè)管理;2002年06期
2 朱霖;國外節(jié)能服務(wù)公司的發(fā)展概況[J];電力需求側(cè)管理;2003年01期
3 楊振宇,趙劍鋒,王書保;合同能源管理在中國的發(fā)展及待解決的問題[J];電力需求側(cè)管理;2004年06期
4 沈龍海;;合同能源管理與中國節(jié)能服務(wù)產(chǎn)業(yè)發(fā)展[J];電力需求側(cè)管理;2007年05期
5 彭法;;節(jié)能效益分享型合同能源管理業(yè)務(wù)的會計核算[J];北方經(jīng)貿(mào);2013年09期
6 劉玉來;;我國節(jié)能服務(wù)公司的營銷環(huán)境及其優(yōu)化[J];河南商業(yè)高等�？茖W(xué)校學(xué)報;2011年04期
7 尹桂鳳;宋佳璐;;完善會計核算方法 加速推進節(jié)能減排——合同能源管理應(yīng)用的會計問題探討[J];經(jīng)濟視角;2007年10期
8 張曉宇;;合同能源管理(EPC)在中國各行業(yè)的發(fā)展前景分析[J];遼寧行政學(xué)院學(xué)報;2008年08期
9 徐華新;;我國合同能源管理相關(guān)會計問題研究——基于企業(yè)節(jié)能效益分享型業(yè)務(wù)的分析[J];會計之友;2012年24期
本文編號：2478289
本文鏈接：http://sikaile.net/jingjilunwen/jingjiguanlilunwen/2478289.html
最近更新
教材專著
