企业碳无形资产对减排收益影响机理研究

The influence mechanism research of the enterprise’s carbon-intangible assets for emission reduction profits

摘要:

开发碳无形资产是企业通过开展减排活动获取收益，在低碳经济时代提升竞争优势的着力点。本文通过解释结构模型（ISM）构建碳无形资产层次结构有向图，明晰了碳无形资产对获取减排收益的影响路径；利用决策实验室法（DEMATEL）挖掘了影响减排收益的关键性和驱动性碳无形资产。研究发现影响减排收益的直接、间接、根本碳无形资产；清洁能源使用比例、工艺流程低碳再造、低碳战略、低碳技术研发能力是影响企业获取减排收益的核心要素；分配的碳排放权、低碳战略、低碳文化是影响企业减排收益的驱动因素。

关键词:低碳经济;碳无形资产;DEMATEL;ISM;减排收益

Abstract:

developing the carbon-intangible assets is the acting point of the enterprise earning profits through the reducing emission activities and enhancing the competitive advantage in the era of low-carbon economy. This paper builds the carbon-intangible assets hierarchy digraph and clarifies the impaction path of intangible assets to profits by interpretive Structural modeling (ISM), and explores the key and driving carbon-intangible assets affecting the profits through Decision Making and Trial Evaluation Laboratory (DEMATEL). The study found that the direct, indirect, fundamental assets which affect the profits; the proportion of clean energy, low-carbon technological process, low-carbon strategy, the capacity of low-carbon technology research are the key element to influence the enterprises earn the profits from emission reduction; the carbon dioxide emission permit assigned, low-carbon strategy, low-carbon culture are the driving elements which affect the profits.

Key words:low-carbon economy; carbon-intangible assets; DEMATEL; ISM; emission reduction profits