| As a big country,China’s limited energy reserves in recent years have been unable to meet the growing energy demand,and serious environmental issues have also threatened the sustainable development of human society.The contradiction between economic development and environmental protection is particularly prominent in China: China is in a period of rapid economic development,energy demand continues to grow,and a variety of environmental issues continue to emerge.Therefore,if we want to solve the environmental problems in our country and realize the sustainable development of our country’s economy and society,it is very important to introduce an effective energy-saving mechanism.Contract energy management is a new market-based energy-saving mechanism.However,accounting standards do not explicitly guide the accounting of the business model of contract energy management.The energy accounting company’s accounting for the project is confusing and lacks industry comparability.This article will briefly introduce the operating mechanism of contract energy management and its development status in China,and briefly describe the factors that affect its development.Through field research and data review,from the perspective of the accounting of energy-saving service companies,the problems and causes of contractual energy management accounting are summarized.The solution to the contractual energy management accounting problem is analyzed and designed and applied in the case.verification. |