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合同能源管理(EPC)是近年来发展起来的一种比较新型的业务模式,企业在进行相关会计问题处理时存在不规范的现象,国内外尚未形成一个比较统一的合同能源管理会计核算体系。国内多数研究倾向于将合同能源管理作为租赁核算,也有一些将其纳入无形资产核算或者BOT项目范畴,但这些核算都有片面之处,尚不够规范。文章参照我国会计准则和IFRIC相关规定,就节能服务公司和用能单位对合同能源管理业务如何进行会计核算作一探讨。
Contract energy management (EPC) is a relatively new business model developed in recent years. There is an irregular phenomenon in dealing with relevant accounting issues, and a unified accounting energy management system has not yet been formed at home and abroad. Most of the domestic research tend to contract energy management as a lease accounting, but also some of them included in the scope of intangible assets accounting or BOT projects, but these accounts are one-sided, not yet standardized. This article makes reference to the accounting standards of our country and the relevant regulations of IFRIC, and discusses how to conduct contractual energy management business on energy service companies and energy consuming units.