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Research On The Impact Of Carbon Intangible Assets On Corporate Competitiveness

Posted on:2020-05-11Degree:MasterType:Thesis
Country:ChinaCandidate:M CaoFull Text:PDF
GTID:2439330596492124Subject:Accounting
Abstract/Summary:PDF Full Text Request
Carbon intangible assets are a new type of resources formed by enterprises in the context of low-carbon economy.They are the key factors to enhance the enterprise competitiveness.How to continuously acquire and utilize carbon intangible assets to enhance the enterprise competitiveness has gradually become the focus of the business community and academic circles.Based on the value chain theory and the enterprise competitiveness theory,this paper studies the impact mechanism of carbon intangible assets on the enterprise competitiveness from 2009 to 2017.First,according to the core competence school,the company's competitiveness is divided into research and development capabilities,manufacturing capabilities and marketing capabilities.Secondly,according to the existing literature on the research path of carbon intangible assets,we choose to use the value chain theory to identify the human carbon intangible assets,technical carbon intangible assets,social carbon intangible assets,and tissue carbon intangible assets and market carbon intangible assets accumulated by the grass.Finally,innovatively combine the resource-based theory with the core competence theory,and specifically study the impact mechanism of each identified carbon intangible asset on the different dimensions of enterprise competitiveness.In order to continuously enhance the enterprises competitiveness.The conclusion is as follows: On the one hand,the acquisition and utilization of human carbon intangible assets and social carbon intangible assets will enhance the research and development capabilities of enterprises.The vigorous introduction of low-carbon researchers can ensure the rapid development of low-carbon new technologies and new products.The government's support for low-carbon development of enterprises will be reflected in the form of subsidies issued by the introduction of policies.On the other hand,the acquisition and utilization of human carbon intangible assets,technical carbon intangible assets,social carbon intangible assets and market carbon intangible assets will enhance the production capacity of enterprises.Training employees to improve their low-carbon execution quality can guarantee the quality of work.The use of low-carbon technology will affect the way products are produced and serviced.The government's strategic cooperation projects will expand the company's income channels,and the low-carbon industry alliance will ensure the smooth progress of enterprises' procurement,production and other links.In addition,the acquisition and utilization of human carbon intangible assets and organizational carbon intangible assets will enhance the marketing capabilities of enterprises.Entrepreneur with unique vision can be keenly aware of market demand,find blank areas,and ensure smooth sales of products and services;the spread of low-carbon brands will win customers' favor and stand out among peers.
Keywords/Search Tags:Carbon intangible assets, Value chain theory, Enterprise competitiveness theory, Mechanism of influence
PDF Full Text Request
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