战略视角下企业碳无形资产空间价值评估  

The Spatial Value Evaluation of the Enterprises’ Carbon Intangible Assets from the Strategic Perspective

作　　者：刘楠峰[1] 范莉莉[1] LIU Nan-feng;FAN Li-li(School of Management,Southwest Jiaotong University,Chengdu 643000)

机构地区：[1]西南交通大学经济管理学院

出　　处：《软科学》2020年第2期111-116,共6页Soft Science

基　　金：国家自然科学基金项目(71271177);教育部人文社会科学基金项目(17YJA630013);四川省社会科学重点研究基地系统科学与企业发展研究中心规划项目(Xq16B02);成都市软科学项目(2016-RK00-00076-ZF)

摘　　要：利用"价值链-文献研究-流程图"法识别了13项企业碳无形资产,利用系统分析法从中筛选出具有战略意义的关键碳无形资产,从评估对象的角度实现了财务视角到战略视角的延伸。基于低碳竞争力的视角,从现时价值、可持续价值和不可替代价值三个维度构建了碳无形资产空间价值模型。最后,以相关节能减排技术为例,对其在碳交易机制下的空间价值进行了评估。This paper identifies 13 carbon intangible assets by value chain-literature research-flow chart method and excavates the key carbon intangible assets with strategic significance by the system analysis method.From the perspective of the evaluation object,it realizes the extension from the financial to the strategic perspective.Secondly,based on the perspective of low-carbon competitiveness,the spatial value model of the key carbon intangible assets is constructed from the three dimensions of present value,sustainable value and irreplaceable value.Finally,the spatial value of the emission reduction technologies under the carbon trading scheme is evaluated.Result show that,this technology has strong effectiveness in the present value dimension,high investment value in the sustainable value dimension and strong selectivity in the irreplaceable value dimension.

关 键 词：碳无形资产 空间价值评估 低碳竞争力 低碳专利技术 

分 类 号：F272[经济管理—企业管理]