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随着国家对节能减排工作的全面重视,各级政府、各行业都将节能工作提到了前所未有的高度。为加快节约型、环保型社会的建设,推进合同能源管理新机制的应用,需要着重分析合同能源管理模式推广应用中存在的问题,从会计角度探讨节能投资额的确定、节能量保证支付型合同价款结算等会计处理上的问题。
With the country’s overall emphasis on energy-saving emission reduction work, all levels of government, all industries have referred to energy-saving work unprecedented height. In order to speed up the construction of a conservation-oriented and environment-friendly society and to promote the application of the new mechanism of contract energy management, it is necessary to analyze the problems in popularization and application of the contract energy management mode, to discuss the determination of the amount of energy-saving investment from an accounting point of view, Price settlement and other accounting issues.