The analysis of the statistical and dynamical fluctuations in nucleus-nucleus collisions on an event-by-event basis strongly relies on a comparison with specially constructed artificial events where statistical fluctuations and kiuematical correlations are under control. In this paper, we present a novel, analytical method of constructing reference events based on independent emission, modified by the energy/momentum constraint, which can lead to a better understanding of the nature of the observed final-state fluctuations. This approach can be easily used in the analysis of other topics in the heavy ion field (e.g. flow, HBT etc.) allowing more precise measurements.