Identification And Evaluation Of Enterprise Low-carbon Intangible Assets

Under the big background of global warming,effective control of carbon dioxide emission has become the common consensus all over the world.The developed countries and developing countries in the world are experiencing or going to experience carbon emission constraint with legal effect.The overall target of national and regional carbon dioxide emission will be realized by enterprises,the main body of micro-economy.Therefore,carbon emission constraint is becoming a brand new subject faced by enterprises while low-carbon assets taking reduction of carbon dioxide emission as the main target will become the focus of enterprises.Low-carbon assets can be divided into low-carbon tangible assets and low-carbon intangible assets.Tangible assets such as low-carbon buildings,low-carbon device and low-carbon projects etc can be identified easily and they are main objects for carbon emission inventory within enterprises,whose cost as well as effect of carbon emission reduction can be calculated easily,which usually gains great emphasis from enterprises.However,the value of low-carbon intangible assets such as low-carbon strategy,low-carbon organization,right of carbon emission,low-carbon intelligence,low-carbon brand and product carbon label etc.is uncertain and difficult to be identified by people quantitatively.Low-carbon intangible assets not only bring about benefits to enterprises in real but also become profitable assets with source dynamic properties.It is an important institutional guarantee for low-carbon tangible assets to play low-carbon value,is the motivation and important source of enterprise low-carbon economic development and is the fundamental guarantee for enterprises to create sustainable and competitive advantages in the low-carbon future.However,the current situation is that it is difficult for the enterprises to identify their low-carbon intangible assets and they can't master the value information accurately.On the basis of reviewing the related literatures both at home and abroad,this subject studies the identification method of enterprise low-carbon intangible assets and evaluates the value of enterprise low-carbon intangible assets with classification system.First,this paper studies the identification for enterprise low-carbon intangible assets.On the basis of existing theory,it studies deeply the identification standards of enterprise low-carbon intangible assets from the perspective of production mechanism,and combined with cases,the paper summarizes the identification path of enterprise low-carbon intangible assets.The research on the identification of enterprise low-carbon intangible assets is the premise and basis of evaluating with classification.Second,the paper discusses evaluation thinking for enterprise low-carbon intangible assets.On the basis of existing classification method,classification ideas based on the difference of assets of enterprise levels as well as causal relationship has been proposed,make scientific classification for all low-carbon intangible assets with this ideas,establish classification frame for enterprise low-carbon intangible assets and discuss the specific category of each enterprise low-carbon intangible assets one by one;finally through discussing the level and causal relationship among low-carbon intangible assets,set up direct low-carbon intangible assets and make direct evaluation through market data,while the indirect low-carbon intangible asset evaluates new ideas through measuring its contribution to direct low-carbon intangible assets.This part has provided good basis for evaluating the value of enterprise low-carbon intangible assets comprehensively.Third,this paper evaluates consumption low-carbon intangible assets in enterprise direct low-carbon intangible assets.First discuss the real option features and option source of consumption low-carbon intangible assets;second,collect real-time data of open carbon trading and use B-S model to evaluate enterprise consumption low-carbon intangible assets.As one of enterprise direct low-carbon intangible assets,enterprise consumption low-carbon intangible assets possess unique property different from other enterprise low-carbon intangible assets and its value not only provides evaluation and practice path for enterprise consumption low-carbon intangible assets and is also one of the extremely important parts in the research.Fourth,the paper evaluates the market low-carbon intangible assets in enterprise direct low-carbon intangible assets.Taking the food low-carbon label in market low-carbon intangible assets as example,first,discuss how to examine its value from the angle of consumers' payment willingness “premium”;second,design experiment to attain related data of willingness of consumers' payment based on scenario EAM method and finally evaluate the value of food low-carbon label and discuss the influencing factors and degree of low-carbon label value with adoption of multivariate ordinal Ologit model and STATA regression.Low-carbon label is one of the important types in enterprise market low-carbon intangible assets.The evaluation method for exploring the value of enterprise market low-carbon intangible assets by taking low-carbon label as example not only improves the evaluation theory of value system in enterprise direct low-carbon intangible assets;but also provides solid basis for following research on evaluation in the enterprise indirect low-carbon intangible assets.Fifth,the paper researches on evaluation of enterprise indirect low-carbon intangible assets.Firstly it discusses how to measure enterprise indirect low-carbon intangible assets' value;Secondly it constructs a new greycorrelation algorithm,neglecting negative correlation between sequences,considering about similarities between sequences and similar double factors comprehensively,getting over the selection preferences of researchers on similarity based on analyzing shortages of existing grey correlation algorithm;Thirdly when discussing this algorithm is suitable for calculating the correlation between low-carbon intangible assets,verify the comparative advantage compared with other grey correlation algorithms with adoption of numerical examples;Fourthly it defines the contribution of enterprise indirect low-carbon intangible assets to direct low-carton intangible assets based on the connotation of correlation;fourthly,attain and process the evaluation data of each low-carbon intangible assets of the company of Sanxia Xincai;Finally it measures the contribution of indirect low-carbon intangible assets to direct low-carbon intangible assets with adoption of new algorithm and provide value evaluation formula and results to enterprise indirect low-carbon intangible assets.Lastly,the paper summarizes research results and research conclusions,propose macro low-carbon policy suggestions and management strategy of micro enterprise low-carbon intangible assets and put forward the shortages in research and study direction in the future.