摘要
通过回顾相关文献识别了碳无形资产概念,按照碳排放权的不同来源将企业的碳无形资产分为配额碳无形资产、项目碳无形资产和减排碳无形资产三类,指出三类碳无形资产对企业低碳竞争力提高的贡献程度不同。针对通过文献回顾得出的碳无形资产视角下企业低碳竞争力的影响因素,提出了企业低碳竞争力影响因素模型及假设,并利用结构方程模型验证了研究假设。最后根据研究结果提出了提高企业低碳竞争力的对策。
This paper identifies the concept of carbon-intangible asset through reviewing the related literatures. And according to the different source of carbon emission right,it divides carbon asset into three types,namely carbon-intangible asset of quota, carbon-intangible asset of pro j ect and reducing carbon-intangible asset, and points out different carbon-intangible assets have different contributions to enterprise's low carbon competitiveness. Then it reviews the factors affecting enterprise's low-carbon competitiveness, and verifies the hypotheses by structural equation model. Finally,it puts forward some suggestions to increase enterprise's low-carbon competitiveness.
出处
《技术经济》
CSSCI
北大核心
2015年第5期78-85,共8页
Journal of Technology Economics
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)
国家自然科学基金重大项目"大数据环境下的顾客洞察与市场营销策略研究"(71490722)
成都市科技计划项目"多目标视角下创新型城市建设中节能减排政策体系的系统评价研究"(11RKYB031ZF)
关键词
碳资产
低碳竞争力
低碳经济
carbon asset
low-carbon competitiveness
low-carbon economy