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.

Does an industry go to monopoly when there is no policy control? Supposing there are only a dominant firm and a competitive fringe in an industry with constant returns of scale, which play Stackelberg game, we analyze the industry concentration change if the dominant firm is permitted to acquire the competitive fringe. It is showed that the industry will be in monopoly if there is no investment, or not enough investment of the fringe.