Research On Systematic Evaluation Of Enterprise Low Carbon Competitiveness In The Perspective Of Carbon Intangible Assets

The wave of industrial civilization has brought material wealth to human, meanwhile, stimulated the growth of human’s pursuit of unlimited desire, but also accompanied by rapid acceleration of the consumption of earth’s resources and environmental pollution, which leads to frequent extreme weather, environmental degradation, energy crisis and a series of problems. The development of low-earbon economy is the ultimate way out for breaking the bottleneck of resources and the environment.In the context of low-carbon economy, great changes have taken place in the business environment, and have brought new challenges to the enterprise:various of policy constraints, rising of energy costs, "green barrier" in the international trade, and so on. How to adapt to the new situation, enterprises need to rethink the way of development, rethink the relationship of the social environment, natural environment. In order to realize the sustainable development, the enterprise needs to promote low carbon competitiveness.For upgrading the low carbon competitiveness, it is necessary for enterprises to master the source of low carbon competitiveness, and the strength of low carbon competitiveness of their own’s. Focussing on this main line, this paper discuss the content as follows:First, research on the low carbon competitiveness of enterprise. Analyzed concept of low carbon competitiveness of enterprise, by comparing the concept of competition, competitiveness, competitiveness of enterprises, and low carbon competitiveness. On this basis, defined the low carbon competitiveness of enterprise. Discussed that carbon assets is the souce of low carbon competitiveness, by analyzing the theory of the sources of competitive advantage and internal production of enterprises. And argued that the ultimate source of the low carbon competitiveness is carbon intangible assets.Second, research on the carbon intangible assets. Applying the approach of logic, defined the concept of carbon intangible assets of enterprises, by analyzing the near generic concept and specific difference. analyzed the basic properties of carbon intangible assets, through the comparison of the characteristics of intangible assets. Researched classification of carbon intangible assets of enterprises, according to the logic of management functions of enterprise, by discrimination types of intangible assets. And analyzed the relationship between the various types of carbon intangible assets. Discussed the concept, connotation, attribution discrimination and nurturing of various types of carbon intangible atssets.Thirdly, Designing evaluation model of the low carbon competitiveness of enterprises, Based on the inference of "the ultimate source of the low carbon competitiveness is carbon intangible assets", the thought of designing model of evaluation of enterprise low carbon competitiveness is in the perspective of carbon intangible assets. From the perspective of which targets can carbon intangible assets contribute to low carbon competitiveness, three dimensions can be designed, which are realistic value dimension, sustainability value dimension, inimitability value dimension. We can build a three-dimensional evaluation space with the three evaluation dimensions. For the positioning of carbon intangible assets in evaluation space, we need to establish the evaluation index system and design the appropriate evaluation method. All kinds of carbon intangible assets can be located in the space, and the distribution patterns of the location constitute the overall trend of enterprises low carbon competitiveness. This paper design AHP-ANN evaluation method to convert distribution pattern of carbon intangible assets into low carbon competitiveness. And the conversion is in line with the complexity and ambiguity.Fourthly, an empirical study on the low carbon competitiveness of enterprises. As cement industry in Sichuan Province is the background, through industry analysis, evaluation index system of carbon intangible assets of cement industry is formed. Using typical enterprise data, AHP-ANN evaluation model of low-carbon competitiveness of cement industry in Sichuan Province is produced. And then, low-carbon competitiveness of five cement enterprises is evaluated by this model. Based on the empirical research and theoretical analysis, the strategy of upgrading is:The government shuould:First, formulate a clear national path of low-carbon economic development; Second, reduce the cost of enterprises of low-carbon development; Thirdly, improve business benefits for the low carbon competitiveness; Fourthly, increase investment in research and development of low-carbon technologies. And the enterprises shuould:First, recognize the inevitability and urgency of the low-carbon economy; Second, work out appropriate planning of low-carbon development as soon as possible; Thirdly, focus on the development and nurturing of carbon intangible assets, and find out their own advantages as a focal point, so as to promote the upgrading of low carbon competitiveness.