基于减排碳无形资产的企业低碳竞争力评价指标体系的构建

摘要

综述碳无形资产的概念并进行相应的分类，进而以减排碳无形资产为视角构建企业低碳竞争力的评价指标体系。%In this paper,we introduce the concept of carbon -intangible assets,give the classification and construct the enterprise’s evaluation index system about low -carbon competitiveness based on carbon -intangible assets of reducing e-missions.