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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, enhancing the low-carbon competitiveness of enterprises is related to the future survival and development of enterprises. The accumulation and development of carbon assets of enterprises is an important way for enterprises to enhance their low-carbon competitiveness and develop low-carbon economy. However, the current understanding of carbon assets in the industry is relatively vague, the lack of a clear and uniform definition, making companies in their own carbon assets inventory, development and utilization of a greater confusion. This paper attempts to find out the value connotation of “carbon” by using the characteristics of asset definition in different perspectives and by using the definitional structure of logic to propose the definition of carbon assets in the enterprise based on low-carbon economy perspective and further analyze the characteristics of carbon assets And classification research.