| In this era of low-carbon background carbon competitiveness are discussed in more and more business evaluation, so companies need to improve their competitive low-carbon future if the state enacted a rigid low-carbon policy, do not take the road to a low-carbon transition failed companies will inevitably be eliminated. So how to mining enterprise carbon assets, how to improve enterprise low carbon competitiveness, has important theoretical and practical significance for the development of the national economy.This article discusses carbon assets at home and abroad from the start, summed up the definition of simple application of carbon assets, the application of classification and inductive-deductive research methods, explore enterprise has classified carbon assets and connotation explicitly carbon assets exist in the enterprise way to help businesses find out the distribution of senior carbon assets, and then depending on the type of its own carbon assets classified from the perspective of carbon assets, to build a low-carbon competitiveness index of business, and is based on actual case data, so as to the future development of enterprises to develop new ideas.First of all, in the process of collecting, searching and combing the relevant domestic and foreign literature, the formation process, classification and specific characteristics of carbon assets are analyzed, and the related concepts are defined. Secondly, according to the existing literature and expert interview method, the classification of carbon source assets is listed, and the measurement index of carbon source assets is constructed. Again, the design of the questionnaire, combined with the actual situation of the survey carried out a targeted empirical research. Finally, in the analysis of empirical data, obtained the conclusion.Through the study found:(1) enterprise carbon assets assets and quota based assets by carbon source type assets, carbon type composition, which is mainly composed of carbon source type assets to reflect; (2) carbon source enterprise assets is composed of human carbon assets, carbon technology assets, organizational carbon assets, market of carbon assets and social Carbon Asset multidimensional concept; (3) The contribution of science and technology Carbon Asset and carbon asset to carbon asset is the core factor that affects the low carbon competitiveness of enterprises. |