碳资产已然发展成为一种可以在国际、国内碳交易市场交易的稀缺资源。本文以电力企业为切入点,从碳资产的内涵来阐释碳资产的形成机理,以例证企业的电力业务活动关系给出碳资产识别和碳资产架构的方法。指出电力企业可以从创新驱动低碳技术、业务活动践行低碳化、改善能源结构、宣传推广碳减排实践和完善碳足迹管理5个途径开发碳资产。

Carbon assets have been scarce resources in carbon trading market at home and abroad. This paper expound the formation mechanism of the carbon assets at electric power enterprise and illustrate the approach on identification and framework of its carbon assets. It points out several ways for the electric power enterprise to develop its carbon assets, including innovating and driving low-carbon technology, low-carbonizing operation activities, improving energy structure, propagandizing and promotion carbon emission reduction in practice and improving carbon footprint management.

F273.4

国家自然科学基金项目（面上项目，重点项目，重大项目）