Carbon Asset Value Assessment Research

Internal and external environment,carbon emission reduction is imperative.In China,carbon assets are gradually being known,seven provinces and cities began to pilot carbon trading market.But due to its characteristics of carbon assets,properties of the carbon assets classification and nor form a unified understanding,now assets appraisal theory is no clearly defined.Therefore,influencing factors of researching on carbon assets value and significance of assessment theory is very important.This paper from the perspective of carbon emissions,expansion and extension of the range of carbon assets,that is the carbon assets is a kind of special assets,is a product of environment under the background of policy and system,with general goods and financial assets such as property,in addition to carbon emissions quotas,credits,derived from carbon futures and carbon options,carbon factoring,carbon bonds and derivatives;from property rights theory,utility value,Coase Theorem and the theoretical analysis of the theoretical support to evaluate carbon assets value;then from the carbon assets type,carbon assets multiple attributes,government policy,macroeconomic environment,climate changes and other aspects of the factors affecting the carbon assets value;combination of traditional assets evaluation theory,analysis in the assessment of carbon assets value in applicability and rationality,constructing a theoretical model to evaluate carbon assets value,To provide reference and basis for the application of carbon assets evaluation.