工业技术经济
工業技術經濟
공업기술경제
Industrial Technology & Economy
2015年
9期
3-11
,共9页
碳资产%碳无形资产%减排碳无形资产%低碳竞争力
碳資產%碳無形資產%減排碳無形資產%低碳競爭力
탄자산%탄무형자산%감배탄무형자산%저탄경쟁력
carbon-assets%carbon-intangible assets%reducing carbon-intangible assets%low carbon competitiveness
根据企业获取碳排放权利的来源不同，本文将碳无形资产分为指标碳无形资产和减排碳无形资产。通过文献研究法构建了减排碳无形资产视角下钢铁企业低碳竞争力的评价指标体系，并采用G1法与熵权法组合的方法确定指标的权重；提出了企业低碳竞争力的综合评价模型；最后，运用所建立的模型对六家上市钢铁企业进行了实证分析。
根據企業穫取碳排放權利的來源不同，本文將碳無形資產分為指標碳無形資產和減排碳無形資產。通過文獻研究法構建瞭減排碳無形資產視角下鋼鐵企業低碳競爭力的評價指標體繫，併採用G1法與熵權法組閤的方法確定指標的權重；提齣瞭企業低碳競爭力的綜閤評價模型；最後，運用所建立的模型對六傢上市鋼鐵企業進行瞭實證分析。
근거기업획취탄배방권리적래원불동，본문장탄무형자산분위지표탄무형자산화감배탄무형자산。통과문헌연구법구건료감배탄무형자산시각하강철기업저탄경쟁력적평개지표체계，병채용G1법여적권법조합적방법학정지표적권중；제출료기업저탄경쟁력적종합평개모형；최후，운용소건립적모형대륙가상시강철기업진행료실증분석。
We divided carbon-intangible assets into assets of carbon-intangible indicators and reducing carbon-intangible assets , according to the different sources of obtain carbon emissions rights . We constructed the low carbon competitiveness index under the perspec-tive of reducing carbon-intangible assets , through literature researches . We used G1 method and entropy method to determine the weight of index , and put forward the comprehensive evaluation model of enterprise low carbon competitiveness . Finally , we used the model to make an empirical analysis of the six listed steel companies .
