Identification of Enterprise Carbon Assets Based on Business Perspective ——Take An Automotive Group as An Example
Zeng Yin1,Fan Lili1,Li Shuliang1,2
1.School of Economics and Management,Southwest Jiaotong University,Chengdu 610031,China; 2.Westminster Business School,University of Westminster,London W1B 2HW,the United Kingdom
Abstract:From a brand-new perspective,this paper clarifies the internal and external factors affecting the formation of carbon assets on the basis of induction of the connotation of enterprises' carbon assets.It takes the enterprise's business as the source of carbon assets and makes A Automotive Groups as an example and establishes its network of passenger car business activities based on topological structure.This paper gives a method to identify carbon assets from the relationship of business activities and explain the formation mechanism of difference carbon assets from which it refines the network of carbon assets in its passenger car business section and puts forward a reference to re-identify enterprise's carbon assets from the perspective of development.The paper proposes some countermeasures to manage enterprises' carbon assets based on the identification theory at last.
曾尹,范莉莉,李树良. 基于业务视角的企业碳资产识别研究——以A汽车集团为例[J]. 中国科技论坛, 2017(2): 105-113.
Zeng Yin,Fan Lili,Li Shuliang. Identification of Enterprise Carbon Assets Based on Business Perspective ——Take An Automotive Group as An Example. , 2017(2): 105-113.
[1]MARLAND Gregg,FRUIT Kristy,SEDJO Roger.Accounting for sequestered carbon:the question of permanence[J].Environmental science & policy,2001,4(6):259-268. [2]CHEVALLIER Julien.Energy risk management with carbon assets[J].International journal of global energy issues,2009,32(4):328-349. [3]KANAMURA Takashi.A classification study of carbon assets into commodities[Z].Working paper series,2009. [4]WORLD Bank.Creating the carbon asset[EB/OL].[2016-04-03].https://wbcarbonfinance.org/docs/AR_CFU_2006/Creating_Carbon_Asset_AR_2006.pdf.[5]刘萍,陈欢.碳资产评估理论及实践初探[M].北京:中国财政经济出版社,2013:20-21. [6]江玉国,范莉莉.碳无形资产视角下企业低碳竞争力评价研究[J].商业经济与管理,2014,275(9):42-51. [7]江玉国,范莉莉,于艳昕.工业企业碳无形资产的开发研究[J].管理现代化,2014(6):19-21. [8]TRUDEAU Richard J.Introduction to graph theory[M].New York:Courier Dover Publications,2013:12-20. [9]KULKARNI Sushma.Graph theory and matrix approach for performance evaluation of TQM in indian industries[J].The TQM magazine,2005,17(6):509-526. [10]NOORI Hamid,LEE W B.Dispersed network manufacturing:adapting smes to compete on the global scale[J].Journal of manufacturing technology management,2006,17(8):1022-1041. [11]WATANABE Hayafumi,TAKAYASU Hideki,TAKAYASU Misako.Biased diffusion on the japanese Inter-firm trading network:estimation of sales from the network Structure[J].New journal of physics,2012,14(4):43034. [12]HENRIET Fanny,HALLEGATTE Stephane,TABOURIER Lionel.Firm-network characteristics and economic robustness to natural disasters[J].Journal of economic dynamics and control,2012,36(1):150-167. [13]WEI Chu,LSCHEL Andreas,LIU Bing.An empirical analysis of the CO2 Shadow price in Chinese thermal power enterprises[J].Energy economics,2013,40:22-31. [14]韩立岩,黄古博.技术的碳资产属性与定价[J].统计研究,2015,32(2):10-15. [15]赵明楠,刑涛.碳排放权交易对汽车生产企业的影响[J].中国人口·资源与环境,2015,S1:454-457. [16]财政部,国家税务总局.关于减征1.6升及以下排量乘用车车辆购置税的通知[EB/OL].(2015-09-29)[2016-04-03].http://www.chinatax.gov.cn/n810341/n810755/c1827947/content.html. [17]BASOLE Rahul C,ROUSE William B,MCGINNIS Leon F,et al.Models of complex enterprise networks[J].Journal of enterprise transformation,2011,1(3):208-230[18]BASOLE Rahul C,PUTREVU Jagannath.On leadership,alliance formation,and enterprise transformation[J].Journal of enterprise transformation,2014,4(1):28-50. [19]MARTIN Travis,ZHANG Xiao,NEWMAN M E J.Localization and centrality in networks[J].Physical review E,2014,90(5):52808.