基于低碳经济视角的企业碳资产识别研究

Research on the Enterprise Carbon Asset Definition, Characteristics and Classification Based on the View of Low Carbon Economy

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。

In the era of low carbon economy, promoting the competitiveness of the enterprise low carbon is also about the enterprises survival and development in the future. The asset accumulation and development of enterprise carbon are the important ways to promote the low carbon competitiveness and develop low carbon economy. However, the understanding to carbon assets is relatively vague, whicb makes great confusion on the scrutiny, development and utilization of their carbon assets. Based on the researches before, by identifying the characteristics under the different assets view definition, mining the value connotation of ＂carbon＂, using the logic definition structure, this paper proposed the definition of enterprise carbon asset based on the view of low carbon economy. And on this basis, further researches on the characteristics and classification of enterprise carbon asset.