Study on Innovation of Present Mode of Accounting Based on Strategy of Energy Saving

Abstract

With the method of theoretical analysis, this paper systematically analyzes the limitations, the reasons and the characteristics of the present mode of accounting in the strategy of energy saving. According to the internal demand of this strategy, the author put forward a new development orientation and the related main framework of new accounting mode that would be suitable for the strategy of energy saving. They include constructing new form for disclosure accounting information, introducing new method of Data Envelopment Analysis (DEA) for evaluating the economic effectiveness of energy saving based on data of accounting, and improving the cost control system for accounting. These opinions will be references for the development of energy saving and theory of accounting in China