综述94节能ENERGYCONSERVATIONNO.102023固定资产投资项目年综合能源消费量核算及注意事项孟丹章斐然刘进（江苏省工程咨询中心有限公司，江苏南京210003）摘要：“十四五”以来，随着“双碳”相关文件的陆续发布以及“两高”项目管控力度加强，固定资产投资项目节能审查制度成为各级部门加强能源消费“双控”、优化产业投资结构、提升能源利用效率的重要抓手。年综合能源消费量作为衡量项目能源消费情况的直接指标，是项目节能审查环节重点关注的指标，也是判断项目对地方能源消费总量控制的重要参考。从计算边界、方法和口径等方面，总结项目年综合能源消费量核算的相关注意事项，并提出相关建议，以期更好地推进节能报告编制工作。关键词：双碳；固定资产；节能审查；综合能源消费量中图分类号：F426文献标志码：B文章编号：1004-7948（2023）10-0094-03doi：10.3969/j.issn.1004-7948.2023.10.027AnnualcomprehensiveenergyconsumptionaccountingandprecautionsforfixedassetinvestmentprojectsMENGDanZHANGFei-ranLIUJinAbstract：Sincethestartofthe14thFive-YearPlanperiod,withthecontinuousreleaseof'dualcarbon'relateddocumentsandthestrengtheningofcontrolmeasuresfor'twohighs'(highenergyconsumptionandhighemissions)projects,theenergy-savingreviewsystemforfixedassetinvestmentprojectshasbecomeacrucialmeansforvariousgovernmentdepartmentstoenhancethe'dualcontrol'ofenergyconsumption,optimizetheindustrialinvestmentstructure,andimproveenergyutilizationefficiency.Thecomprehensiveannualenergyconsumptionservesasadirectindicatorforassessingprojectenergyconsumption,anditisakeymetricintheprojectenergy-savingreviewprocess.Italsoplaysasignificantroleinjudgingtheproject'simpactonlocalenergyconsumptioncontrol.Thearticleoutlinesimportantconsiderationsrelatedtothecalculationboundary,methods,andcriteriaforcalculatingtheannualcomprehensiveenergyconsumptionofprojectsandprovidesrelevantrecommendations.Thisisaimedatfacilitatingbetterprogressinthecompilationofenergy-savingreports.Keywords:doublecarbon;fixedassets;energyaudit;overallenergyconsumption引言自2006年我国实施固定资产投资项目节能评估和审查工作以来，节能审查作为加强节能管理工作的重要组成部分，是强化固定资产投...
