碳无形资产视角下的企业低碳竞争力系统评价研究

Environmental degradation and the energy crisis highlight the growing threat of human survival and development. The development of low-carbon economy is the ultimate way out for breaking the bottleneck of resources. In the low-carbon economy, enterprises must enhance the competitiveness of low-carbon in order to survive and develop. Accumulation of "carbon assets" is the key for enterprises to foster the competitiveness of low-carbon and especially carbon intangible assets is the important source of enterprises competitiveness of low-carbon. Therefore, effective recognition of carbon intangible assets is the basis for enterprises to enhance the low-carbon competitive. Ability to accurately assess the carbon intangible assets enables enterprises to understand their competitive strength of low carbon, and thus targets for improvement. This research project has the following content: ⑴ Iidentify and definie enterprises carbon intangible assets and inventory various types of enterprises carbon intangible assets; ⑵ Establish carbon intangible assets evaluating space to help assess the contribution of various carbon intangible assets to low carbon competitive of enterprises in many dimensions；⑶ Research the evaluation index system and evaluation method of various types of carbon intangible assets in the ability space of all dimensions, locate various carbon intangible assets in the ability space to form enterprises carbon intangible assets status distribution; ⑷ Analysis the relationship of spatial distribution patterns and the overall capacity of the carbon intangible assets and establish carbon intangible assets-based evaluation model for enterprises low carbon competitiveness; ⑸ Select some of enterprises to conduct an empirical evaluation.

环境恶化、能源危机对人类生存和发展的威胁日益彰显，突破资源瓶颈的最终出路是发展低碳经济。低碳经济时代，企业必须提升低碳竞争力，才能维持生存和发展。而达到这一目的关键途经是积累碳资产，尤其是"碳无形资产"，它是形成企业低碳竞争力的重要源泉。有效识别碳无形资产是企业提升低碳竞争力的基础；科学评估碳无形资产，可使企业认识自身低碳竞争力强弱，针对性地进行改进。主要研究内容：⑴研究企业碳无形资产的识别、界定及其分类，以便盘查企业的各类碳无形资产；⑵建立企业碳无形资产评价空间，从多个角度评价各类碳无形资产对企业低碳竞争力的贡献；⑶研究碳无形资产的贡献在空间各维度上的评价指标体系及评价方法，以便对各类碳无形资产在评价空间进行"定位"，形成企业碳无形资产总贡献的分布形态；⑷分析碳无形资产空间分布形态与企业低碳竞争力的关系，建立碳无形资产视角下的企业低碳竞争力评价模型；⑸选择若干企业进行低碳竞争力实证评价。

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