Exploring The Accounting Treatment Of Energy-saving Service Projects With Different Contract Models

With the development of human society,human demand for energy is soaring.During the process of operation,The waste of energy and resources has become a serious problem of enterprises.At the same time,large amounts of pollutants have caused adverse effects to the environment.Extensive management of modern enterprises is not conducive to the sustainable development of human society.Varies Energy-saving operation mode have been developed at home and abroad,contract energy management mode of operation has grown in strength and become the main mode of cooperation.Energy service company provides a strong support for modern enterprises in Energy conservation and emissions reduction areas.Energy business development in the field of accounting has encountered a number of problems.The enterprise accounting standard on the accounting treatment of contract energy management projects does not have a clearly defined.Different energy service companies,there have been many different accounting methods to achieve comparability of accounting information requests;energy-saving service transaction information disclosure is insufficient,nor to investors access to energy services.This paper focuses on energy-saving service contract energy management business undertaken by the accounting problems.Accounting information Assume the responsibility in the measurement of input,reward and performance.In different energy management contract mode of cooperation,cooperation between the two sides have different requirements for the rights and obligations.Some energy-saving service companies tend to control their energy-saving equipment,energy-saving equipment is identified as fixed assets;another accounting mode is that energy-saving service enterprise identify energy management business as franchise right,reflecting the participation of government;another mode is that energy-saving equipment is identified as financing rental assets to processing of energy-saving service enterprise,actually energy saving company turn to reduce management risk through this way.The accounting method for an operation is too complicated,increasing the energy service companies and their stakeholders ' information asymmetry,which is not conducive to stakeholder understanding of the business.Paper using compared analysis method analysis several accounting method of similarities and differences,combined with energy-saving service case,giving the reason why different energy-saving service enterprise select different accounting method.Then we come to the first conclusion: energy-saving service enterprise in selecting of contract energy management cooperation mode should be based on the need of enterprise's development.Energy saving company should select out the mode that is suitable for its business development,and select out the correct accounting method that can reflect its economic real,so that to reduce the bad influence of information non-symmetric.Finally,combined with externality theory research,paper give some suggestions for the government.Our government should encourage energy service companies develop self-owned assets mode and select an accounting system to identify energy-saving equipment as fixed assets.Through this way government can supervise energy-saving service enterprise's business and reduce the negative externalities of energy service companies.