本文選題：碳資產(chǎn)　切入點：低碳經(jīng)濟　出處：《生態(tài)經(jīng)濟》2016年10期 　論文類型：期刊論文

【摘要】：在低碳經(jīng)濟時代,提升企業(yè)低碳競爭力更是事關(guān)企業(yè)未來的生存和發(fā)展。企業(yè)碳資產(chǎn)的積累和開發(fā)則是企業(yè)提升低碳競爭力、發(fā)展低碳經(jīng)濟的重要途徑。然而,目前業(yè)界對碳資產(chǎn)認識相對比較模糊,缺乏明確統(tǒng)一的定義,使得企業(yè)在對自身碳資產(chǎn)進行盤查、開發(fā)和利用時產(chǎn)生了較大困惑。文章試圖通過辨析不同觀點下資產(chǎn)定義的特點,挖掘"碳"的價值內(nèi)涵,利用邏輯學(xué)的定義結(jié)構(gòu),提出基于低碳經(jīng)濟視角的企業(yè)碳資產(chǎn)的定義,并進一步對企業(yè)碳資產(chǎn)的特征和分類展開研究。
[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.

【作者單位】： 西南交通大學(xué)經(jīng)濟管理學(xué)院;
【基金】：國家自然科學(xué)基金項目“碳無形資產(chǎn)視角下的企業(yè)低碳競爭力系統(tǒng)評價研究”(71271177)
【分類號】：X196;F273.4
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本文編號：1591516