基于低碳竞争力培育的制造企业碳资产架构研究

Research on Manufacture Enterprise's Carbon Assets Structure Based on Low-Carbon Competitiveness Cultivation

面对即将到来的低碳时代,如何培育低碳竞争力是制造企业必须思考的问题。低碳竞争力的获得来源于企业对所拥有碳资产的经营运作,理清企业碳资产情况是打造低碳竞争力的先决条件。文章对制造企业碳资产进行了分类,提出2大类8小类共14项关键碳资产,分析各项碳资产在企业价值链中的位置及对低碳竞争力的贡献,从而构建制造企业基于低碳竞争力培育的球状模型,指导企业盘查自身碳资产,明确低碳竞争力打造方向。

In the face of coming low-carbon era, it should be a question for manufacturing enterprises to think about how to develop the low-carbon competitiveness. The low-carbon competitiveness is obtained from the operation of enterprises' own carbon assets, so that clarifying the situation of carbon assets is the prerequisite condition to create the low-carbon competitiveness. This paper classifies the carbon assets into two categories, including 14 key carbon assets, and analyzes the location of all assets in the value chain of enterprise and the contributions to the low-carbon competitiveness, which establishes the spherical model based on low-carbon development of the manufacturing enterprise so as to serve as the guide to check the own carbon assets and identify the direction of constructing the low-carbon competitiveness.