摘要
本文综述了碳资产,并对其进行了类别的划分,提出减排碳无形资产对企业低碳竞争力起到决定性作用;通过对经典文献的回顾,构建了钢铁企业的低碳竞争力评价指标体系;提出了组合评价模型,并运用该模型对12家样本企业的低碳竞争力状况进行了评价研究;最后就分析结果提出了相应的对策。
First of all, it summarized and classified the carbon assets, and put forward of reduction of carbon-intangible assets played a decisive role for low carbon competitiveness. Through the review of classic literature, it built a low carbon competitiveness evaluation index system of iron and steel enterprises, and put forward the combination evaluation model. And then it used the model to evaluate the 12 companies＇ low carbon competitive. Finally, it put forward the corresponding countermeasures.
出处
《中国科技论坛》
CSSCI
北大核心
2016年第5期78-84,共7页
Forum on Science and Technology in China
基金
国家自然科学基金项目(71271177)
四川省教育厅自然科学重点项目(15ZA0327)
成都市科技计划项目(11RKYB031ZF)
关键词
碳无形资产
指标碳无形资产
减排碳无形资产
低碳竞争力
组合评价
Carbon-intangible assets
Indicators of carbon-intangible assets
Reducing carbon-intangible assets
Low carbon competitiveness
Combinational evaluation
