| With the development and utilization all kinds of energy, the human society gradually step in the agriculture civilization of a primitive society to modern industrial civilization. When enjoy the civilization’s progress brought by achievement, at the same time, environmental degradation, energy crisis more threat to human survival and development。 Under global low carbon background,the evaluation of enterprise business activities and competition has been more and more "carbon" factor, although the "carbon" will not also can’t change the nature of competition in the industry, in the process of the evolution of competitive, the "high carbon" pattern led to the development of the enterprise is difficult to sustainable, and the "low carbon" model will become the inevitable choice of enterprises, The ultimate way to break through the bottleneck of resources is to develop low carbon economy, low carbon road also became the only way out of the enterprise. In the face of global low carbon environment, low carbon economy Chinese tide washes away the corner. The future competition of enterprises is full of variables. Chinese entrepreneur’s thinking has shifted from the past to the domestic production of concern to the global. Therefore, we research on enterprise’s low-carbon competitiveness evaluation, it has important significance for the government policy formulation and the enterprise to make the correct management strategy.We give the identification, definition, classification about carbon assets, Based on this, We selected the reducing carbon-intangible assets as a research perspective, we evaluate some steel companies of low carbon companies, by analyzing of the evaluation results of low carbon competitiveness of sample steel enterprises, and reach a gap in different enterprises, and also put forward the development mode and process of carbon emission reduction. Specific work can be divided into the following sections:First of all, we explores the "carbon assets", it is put forward as a burgeoning, special, has certain complexity. It is associated with human re-recognition of the living environment, and a special kind of assets, the assets is a product of The Times. Through literature research, this paper defines the concept of "carbon assets" by using the method of adding the difference. First, we combined with our understanding of the greenhouse effect according to the time sequence to recompose, and also put forward the "carbon assets" were discovered which can be divided into four stages, namely the infancy, exploration stage, development stage and mature stage. We present the evolution of carbon assets given in this paper; in addition, we using the case method combining with the relevant theory and the value chain analyzed the Chongqing Iron and Steel Company, and other companies of low carbon activities, from the perspective of the value chain, we identified and researched the enterprise "carbon assets". And then on the "carbon assets" were defined, and divided its category. We summarized the connotation and present situation of low carbon competitiveness of enterprises, and analyzed the relationship between "carbon asset" and low carbon competitiveness, Summarized and put forward the uniformity.Secondly, based on the carbon intangible assets classification, we select a class of low-carbon competitiveness of enterprises play a decisive role in the perspective of the carbon abatement intangible assets, and also we explored the factors of influence for enterprise low carbon competitiveness. Finally, through literature research, we confirmed the influence factors of competitiveness factors in company’s, mainly from low-carbon technologies to improve enterprise level, the quality of human resource remodeling, perfect management, driving by market factors and the construct of low-carbon culture the five aspect. Through literature research and expert consultation, we constructed general enterprise low-carbon competitiveness evaluation indicator system. The indicator system includes five evaluation dimensions,26 secondary indicators. Based on the characteristics of the competitiveness for low-carbon with steel enterprises on the analysis, we proposed characteristic low-carbon enterprise competitiveness and the basic idea of constructing indicators and the selection methods of index and. We adopted the scientific methods to build a low-carbon steel enterprise competitiveness evaluation indicator system that is based on the carbon emissions of intangible assets.What’s more, each of the evaluation models and methods have advantages and disadvantages, in order to avoid the limitations of the results with a single method, we introduce a system that is Combination Evaluation Method. First, we constructed a comprehensive evaluation method; this method is composed of the combination of subjective and objective methods. So that not only retains the experience of experts to judge the project and also respect the objectivity of reality data, to evaluate low carbon samples enterprise competitiveness. By computing, we obtain several groups comprehensive evaluation of the results. To prevent a single comprehensive evaluation method with a different emphasis, resulting in large evaluation gap, we further adopted the combination evaluation method of comprehensive assessment once again to evaluate the results, so obtain the science and reasonable result.Finally, according to the results of compare and analysis about twelve low-carbon sample steel enterprises competitiveness evaluation, find out the difference of the enterprise and the factors that hinder the promotion of low carbon competitiveness, and then put forward the development mode and process of carbon invisible assets of enterprises. Based on the empirical analysis, from the three aspects of enterprise, government and society to explore the promotion of China’s enterprise low carbon competitiveness of the countermeasures. |
