中国正在积极推进全国性碳市场及配套的相关政策,企业开展碳资产管理以获得低碳竞争力的形势迫在眉睫。本文从企业业务的视角以A汽车企业为例证企业识别碳资产,提炼出碳资产的交互框架,量化描述各碳资产模块的价值贡献原理,设置碳资产的仿真策略,然后建立ABMS(Agent-Based Modeling Simulation)模型模拟碳资产的演化情况。结果显示,企业碳资产具有涌现性,低碳技术(低碳产品)和低碳品牌是企业的核心碳资产,也是其它碳资产发展演化和调整策略的关键。基于此,为企业如何管理碳资产提出了有针对性的对策建议。

China is pushing forward the development of national carbon trading market and relevant policies, so to obtain low-carbon competitiveness by enterprise low-carbon assets management is a matter of great urgency. This paper takes A Automobile Enterprise as an example to identify its main carbon assets and exact interaction framework of carbon assets. Moreover, the paper makes quantitative description of the value contribution principals of each carbon assets and sets the carbon assets simulation strategies, then ABMS (Agent-based Modeling Simulation) was established to simulate the evolvement of carbon assets. The simulation results indicate the emergence property of carbon assets and show that low-carbon technologies (low-carbon products) and low-carbon brands are core carbon assets and the key for the developing evolvement of other carbon assets and the strategy adjustment as well. Based on above study, the paper proposed targeted suggestions for enterprises on the management of carbon assets at last.

F273.4;N945.13

国家自然科学基金项目（面上项目，重点项目，重大项目）