With the further development of energy conservation and environmental protection, Our government begin to protect and support environmental protection. The article is researched into the problem of the financial aspects on EMC. There is no absence of recognized, consolidated energy management contract accounting and business accounting norms. Contracts set out the three operationmodes of energymanagement, energy saving and energy management service contract to discuss accounting issues. Energy management contract at this stage made two kinds of bottlenecks and energy management accounting subjects are set on the basis of this contract and itsmeasurement rule specific recommendations.