The related concepts of energy saving are introduced in this article. There are four differences between energy saving trading and carbon emissions trading, which are the consideration, transaction subjects, focused problems and the realizing route. In addition, the accounting confirmation and measurement of enterprises’ energy saving trading are researched. As to the accounting confirmation, the enterprise energy saving can be divided into two parts, which are respectively as the intangible assets and tradable financial assets for parallel processing according to the proportion of R confirmed by the enterprise itself. Moreover, the accounting measurement of enterprises’ energy saving trading can be in accordance with the fair value.

本文阐述了节能量交易的相关概念，分析了节能量交易和碳排放权交易的四个差 异，即二者出发点不同，交易主体不同，针对问题不同和实现路径不同；对企业节能 量交易的会计确认与计量做了研究。 企业对节能量进行会计确认时，按照自行设定的比例R，将其划分为两部分，分别 作为无形资产和交易性金融资产进行平行处理；按照公允价值对其节能量进行计量。

一、前 言
 二、节能量交易概述
 三、企业节能量交易的会计确认与计量
 四、结 论

• 张延丽(山东师范大学商学院 山东济南) | Zhang, Yanli
• 夏同水(山东师范大学商学院 山东济南.) | Xia, Tongshui