Abstract: At present, the majority of enterprises had to complete the task of energy conservation advocated by the government in energy audit in China. If things go on like this, the enterprises could not finish environmental guidelines, but be hindered to seek further development. Based on hotel industry data as sample, the relation between energy audit indicators and financial performance was researched. The results show that the enterprises using the energy audit, improved the enterprisesfinancial performance, prompted companies to consciously participate in energy audit, and improved their own core competitiveness.

Key words: Energy audit, Financial performance, Energy saving, The hotel industry, Core competence

摘要： 在我国的能源审计中, 目前大多数企业因为政府倡导节能而节能, 为了完成既定的任务而进行能源审计。长此以往, 不仅达不到绿色环保的要求, 而且阻碍企业进一步寻求发展。基于此, 以酒店业数据为样本, 对能源审计指标与财务绩效的关系进行了研究。结果表明, 企业通过能源审计, 能够提高财务绩效, 促使企业自觉进行
能源审计, 提高企业自身的核心竞争力。

关键词: 能源审计, 财务绩效, 节能, 酒店业, 核心竞争力