Abstract: As the "take-or-pay" and "supply-or-pay" contracts are increasingly applied throughout the country, there has been an enlarging difference between planned demand and actual demand, thereby bringing new economic indicators to urban gas enterprises. Given the operation risks upon urban gas enterprises and the uncertainty existing at the demand side, the concept of balancing account used on the market of electrical power is introduced into the gas demand side management, so as to address the contradiction between planned demand and actual demand. This paper puts forward the concept of balancing account for gas, which is divided into basic account, balancing account and excess account. Moreover, the management and examination approaches of balancing account are established. Based on the difference between planned demand and actual demand; the latter is brought into different accounts, so as to settle accounts by properly adopting normal and excess prices. The calculation analysis is made on samples for the management approach of balancing account for gas.