High-accuracy electric energy metering equipment is applied in production, scientific research, aerospace, national defense and other fields, which is of great significance to the accurate measurement of electric energy. The main factors affecting high-accuracy electric energy measurement are analyzed, and the key factors such as adhesive formula of divider resistor, foil processing, resistance adjustment, packaging and bonding, high-accuracy current measurement module at the front end of electric energy meter, and high-accuracy measurement method of electric energy meter at the gateway of UHV substation are obtained. The research progress of the above key factors at home and abroad is discussed, and a new research direction is put forward, and an effective method for calculating power and electric energy is put forward. The method has good effect, which has guiding significance for solving the above-mentioned stuck problem and has remarkable economic and social benefits.