伴随“巴厘路线图”的达成,人类应对气候变化的行动不断深化。一种基于减排制度的资产——碳无形资产便产生了,如何在未来的低碳约束条件下保持企业的竞争优势,是每一个企业决策者必须考虑的问题,而碳无形资产的发掘与培育是提升企业低碳竞争力的重要途径。本文综述了碳无形资产的概念并进行了相应的分类,进而以减排碳无形资产为视角构建了企业低碳竞争力的评价指标体系。

Along with Bali roadmap, the human’s action on climate is deepening. Carbon-intangible assets based on reducing system have appeared,each company’s leadership must consider the question how to keep the enterprise’s competitive advantage. We must constantly discover and foster carbon-intangible assets to promote the enterprise’s low-carbon competitiveness. In this paper, we introduce the concept of carbon-intangible assets, give the classification and construct theSenterprise’s evaluation index system about low-carbon competitiveness based on carbon-intangible assets of reducing emissions.

F205

国家自然科学《碳无形资产视角下的企业低碳竞争力系统评价研究》(编号：71271177)