摘要：In recent years, under a low carbon economy and an effective energy saving situation developing enterprises, managing development and improving low carbon competitiveness have become a major problem facing modern enterprise. Firstly, we describe the meaning and range of carbon-intangible assets and then classify and evaluate it. Secondly, we discuss the problem of evaluating enterprise carbon-intangible assets from the perspective of an internal value network, providing some ways to cultivate more carbon-intangible assets of industrial enterprises.
关键词：Internal Value Network; Carbon-Asset; Carbon-Intangible Asset
