【摘要】：合同能源管理是一種基于市場(chǎng)化的非常新穎的節(jié)能機(jī)制：能源利用率較低的企業(yè)尋找一個(gè)滿意的節(jié)能服務(wù)公司，雙方在節(jié)能項(xiàng)目開(kāi)始之前以契約的形式約定一個(gè)節(jié)能量，節(jié)能服務(wù)公司提供專(zhuān)業(yè)的節(jié)能技術(shù)與節(jié)能裝置。達(dá)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(jī)制中，節(jié)能服務(wù)公司獲得了合理報(bào)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(guó)的環(huán)境狀況比較惡劣，，有時(shí)會(huì)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(huì)對(duì)改善我國(guó)環(huán)境產(chǎn)生積極意義。 第一個(gè)出現(xiàn)合同能源管理模式的國(guó)家是美國(guó)，到目前為止，這種新型的模式已在美國(guó)發(fā)展得較為成熟，為美國(guó)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(guó)也致力于將合同能源管理引進(jìn)國(guó)內(nèi)市場(chǎng)，改善國(guó)內(nèi)能源利用率低的現(xiàn)狀。然而在國(guó)內(nèi)推廣合同能源管理這種模式的過(guò)程中遇到了許多問(wèn)題，不利于合同能源管理在我國(guó)的快速良性發(fā)展，合同能源管理的會(huì)計(jì)核算問(wèn)題就是其中諸多問(wèn)題之一。 本文通過(guò)對(duì)國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行分析、歸類(lèi)與總結(jié)，首先對(duì)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(diǎn)以及在各個(gè)國(guó)家的發(fā)展現(xiàn)狀進(jìn)行較為全面的陳述并提出問(wèn)題：目前合同能源管理的會(huì)計(jì)核算問(wèn)題在一定程度上阻礙了其發(fā)展，尤其是對(duì)節(jié)能裝置的會(huì)計(jì)核算問(wèn)題。然后列舉了企業(yè)對(duì)合同能源管理的會(huì)計(jì)核算進(jìn)行得不同處理方法并對(duì)不同處理方法進(jìn)行了分析，進(jìn)而得出自己的觀點(diǎn)與建議。最后以北京動(dòng)力源節(jié)能服務(wù)有限公司為本鋼集團(tuán)進(jìn)行能耗診斷為例對(duì)合同能源管理的會(huì)計(jì)核算進(jìn)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(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F206;F275

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