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.