完善我国企业能源消费测量、报告与核证体系的思考与建议
Thoughts and Suggestions on Improv-ing the Monitoring,Reporting and Verification System of Energy Con-sumption in Chinese Enterprises
修勤绪1
作者信息
摘要
20年来,我国已经制定并实施了一系列政策措施,在能源消费统计的法制化、系统化和信息化方面取得了显著成效.然而,部分学者研究发现,目前我国企业层面的能源消费的测量、报告与核证(MRV)存在部分企业钻政策漏洞的问题,这些问题与上世纪70年代美国会计制度存在的问题十分相似.分析了美国财务会计准则委员会(FASB)制定财务会计概念框架以解决各种棘手问题的做法,以及我国财务系统完善会计和审计制度,实现国际趋同的成功经验,提出借鉴会计和审计制度完善我国测量、报告与核证体系的思考与建议.
Abstract
Over the past 20 years,China has formulated and implemented a series of policies and measures,and has achieved remarkable results in the legalization,systematization and informatization of energy con-sumption statistics.However,some scholars have found that the current monitoring,reporting and verification(MRV)of energy consumption at the enterprise-level in China has problems that some companies exploit poli-cy loopholes.These problems are very similar to the problems existing in the U.S.accounting system in the 1970s.This paper analyzes the practice of the Financial Accounting Standards Board(FASB)in formulating a conceptual framework for financial accounting to solve various thorny problems,as well as the successful expe-rience of China's financial system in improving accounting and auditing systems and achieving international convergence,and puts forward suggestions for learning from the accounting and auditing systems to improve China's monitoring,reporting and verification systems.
关键词
企业能源消费/测量/报告/核证体系(MRV)/能源统计Key words
Enterprise Energy Consumption/Measure/Report/Verification System(MRV)/Energy Statistics引用本文复制引用
出版年
2024
NETL
NSTL
万方数据