Dynamic Evaluation Of Low-Carbon Competitiveness Of Automobile Enterprises Based On The Identification, Measurement And Evolution Of Carbon Intangible Assets

The severity of global climate problems caused by the emission of greenhouse gases from the automobile industry has reached a consensus around the world.In the industry chain,automobile enterprises as dominant industry are the core subjects to achieve the carbon emission reduction targets in the automobile industry.The traditional energy saving facilities and other tangible resources are difficult to form the barrier of low carbon competition among automobile enterprises,and carbon intangible resources such as core energy saving technology and brand influence are becoming the key to low-carbon competition.This paper aims to explore the impact of low carbon footprint on enterprise carbon intangible assets and low carbon competitiveness from the micro level of enterprises.Based on the network topology identification method,this paper identifies carbon intangible assets from enterprise business activities,establishes the value measurement model of carbon intangible assets,and extracts the interactive mechanism of carbon intangible assets.In this paper,an interactive evolution simulation of carbon intangible assets embedded in low-carbon strategies is conducted to observe the evolution trend and characteristics of carbon intangible assets.Based on this,a dynamic evaluation model of low carbon competitiveness is established to discusses the development trend of low-carbon competitiveness of current low-carbon strategies,and provides relevant theoretical reference for enterprises to enhance low-carbon competitiveness through carbon intangible assets.The main research contents are as follows:(1)Identify carbon intangible assets of automobile enterprises.Under the background of low carbon,carbon intangible assets gradually accumulated from low carbon development also are seldom cognition.Based on the recognition theory of intangible assets,this paper proposes a network topology identification method to identify possible carbon intangible assets from the network of automobile business activities;Based on the comparative analysis of low carbon practices in enterprise business activities,the main carbon intangible assets of automobile enterprises are selected from the identified carbon intangible assets.This is the concrete manifestation of low carbon practice transmutation into low carbon competitiveness.The paper abstracts the relationship structure of the main carbon intangible assets,and regards the creation value of carbon intangible assets as a dynamic process to explain its dynamic evolution mechanism.(2)Establish the value measurement model of carbon intangible assets.This paper analyzes the practice foundation of the main carbon intangible assets to create value in the enterprise,establishes the value model combined with the financial and non-financial indicators to break the lack of corresponding accounting standards to measure the bottleneck of itemized measurement.The process of creating low carbon value through the low carbon practice of business activities can be observed by value model.Based on the relationship structure and value model of carbon intangible assets,the intrinsic mathematical relationship between carbon intangible assets is the key to clarify its interactive mechanism and evolutionary analysis.(3)Extract carbon intangible asset interaction mechanism.In order to realize the operation rule of carbon intangible assets in the interactive system,the paper designs three schemes for the interaction of carbon intangible assets to reveal the interaction and promotion process of low-carbon strategies on the value of carbon intangible assets.On this basis,the low-carbon strategy of carbon intangible asset interaction is extracted,and the interaction mechanism of carbon intangible assets which can be embedded into low-carbon strategies becomes the prerequisite for the next stage of interactive evolution analysis.(4)Carbon intangible assets measurement and interactive evolution simulation.This paper collects the relevant carbon information and data of the sample automobile enterprises,using carbon intangible assets value measure model calculating the value of observation year respectively,to verify the effectiveness of the carbon intangible assets value model.Then,the paper establishes the complex adaptive simulation model of the interactive evolution of carbon intangible assets,and sets up simulation scenarios and low-carbon strategies.The simulation results show that the evolution law and characteristics of various carbon intangible assets are consistent with the reality and future trend of low-carbon development of automobile enterprises.(5)Dynamic evaluation of low carbon competitiveness.Based on neural network to establish a dynamic evaluation model of low carbon competitiveness and the low Carbon index published by the Carbon Disclosure Project(CDP)is used as a training sample to obtain the neural network that meets the requirements of precision.This paper takes Mazda,a Japanese vehicle manufacturer similar to China’s self-owned brand automobile enterprises as a target enterprise to calculate the value of the historical year of carbon intangible assets and embed the low-carbon development plan disclosed by Mazda into the low-carbon strategy of the carbon intangible asset simulation model.y simulating the value of future carbon intangible assets,we use the trained neural network to evaluate its low carbon competitiveness from history to future.The results show that the low carbon competitiveness of Mazda automobile enterprises is consistent with the low carbon index revealed by CDP.Results show that low carbon competitiveness evaluation model for the dynamic history of Mazda automobile enterprises of the evaluation result is accurate,and the result of this model is credible for the evaluation result of the low carbon competitiveness of Mazda automobile enterprises in the future years.(6)Based on the foregoing research conclusion,the applicability evaluation of the research methods and results of the thesis is carried out by inviting the enterprise managers in related fields to combine their own management experience.The results show that the research method can help enterprises to manage carbon intangible assets and improve their competitiveness.Aiming at China’s independent brand automobile enterprises and joint-venture brand automobile enterprises,the paper puts forward management suggestions for improving their low-carbon competitiveness from the accumulation of carbon intangible assets.