基于低碳经济视角的企业碳资产识别研究

发布时间：2018-03-10 03:16

  本文选题：碳资产　切入点：低碳经济　出处：《生态经济》2016年10期 　论文类型：期刊论文

【摘要】：在低碳经济时代,提升企业低碳竞争力更是事关企业未来的生存和发展。企业碳资产的积累和开发则是企业提升低碳竞争力、发展低碳经济的重要途径。然而,目前业界对碳资产认识相对比较模糊,缺乏明确统一的定义,使得企业在对自身碳资产进行盘查、开发和利用时产生了较大困惑。文章试图通过辨析不同观点下资产定义的特点,挖掘"碳"的价值内涵,利用逻辑学的定义结构,提出基于低碳经济视角的企业碳资产的定义,并进一步对企业碳资产的特征和分类展开研究。
[Abstract]:In the era of low-carbon economy, enhance the enterprise's low carbon competitiveness is related to the survival and development of enterprises in the future. The accumulation and development of enterprise assets is the enterprise to enhance carbon low carbon competitiveness, an important way to the development of low-carbon economy. However, the industry of carbon assets in understanding is relatively vague, the lack of a clear definition, makes the enterprise in the investigation of the development and utilization of carbon assets, when produced great confusion. This article attempts to through the analysis of the characteristics of different views under the definition of asset value, excavate the connotation of "carbon", using the definition of logic structure, the definition of carbon assets based on the perspective of low carbon economy, and further the characteristics and classification of enterprises carbon assets are studied.

【作者单位】： 西南交通大学经济管理学院;
【基金】：国家自然科学基金项目“碳无形资产视角下的企业低碳竞争力系统评价研究”(71271177)
【分类号】：X196;F273.4
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本文编号：1591516