Thoughts and Suggestions on Improv-ing the Monitoring,Reporting and Verification System of Energy Con-sumption in Chinese Enterprises
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.
Enterprise Energy ConsumptionMeasureReportVerification System(MRV)Energy Statistics
NETL
NSTL
万方数据
