能源费用托管合同能源管理客户财务评价研究  

Study on Customer Financial Evaluation of Energy Management Project with Energy Cost Trusteeship Type Contract

作　　者：曹好 尚庆雨 

机构地区：[1]煤炭科学技术研究院有限公司节能分院,北京100029

出　　处：《煤炭经济研究》2014年第12期27-30,共4页Coal Economic Research

基　　金：煤炭科学研究总院基础研究基金资助项目(2012JC06)

摘　　要：客户风险是合同能源管理项目面临的主要风险之一。对客户进行财务评价有助于企业了解客户的经营与信用状况,所以在合同能源管理项目决策前对客户进行财务评价可以有效降低客户风险。结合企业的财务评价理论,从能源费用托管型合同能源管理项目对客户的要求出发,选取13个财务评价指标,建立了一个适合能源费用托管型合同能源管理项目的客户财务综合评价系统。A customer＇ s risk is one of main risks faced to the contract energy management project. A financial evaluation on the customer would be favorable for a enterprise to understand the operation and credit status of the customer and thus before a decision made on the contract energy management project, the financial evaluation on the customer could effectively reduce the customer＇ s risk. In combination with a financial evaluation theory of enterprises, from a requirement view of the energy management project of the energy cost trusteeship type contract to the customer, there were 13 financial evaluation indexes col- lected to establish the customer financial comprehensive evaluation system suitable for the energy management project of the en- ergy cost trusteeship type contract.

关 键 词：合同能源管理 能源费用托管 客户风险 财务评价系统 

分 类 号：F275.5[经济管理—企业管理]