本文综述了碳资产,并对其进行了类别的划分,提出减排碳无形资产对企业低碳竞争力起到决定性作用;通过对经典文献的回顾,构建了钢铁企业的低碳竞争力评价指标体系;提出了组合评价模型,并运用该模型对12家样本企业的低碳竞争力状况进行了评价研究;最后就分析结果提出了相应的对策。 This paper reviews the carbon assets and classifies them. It points out that carbon intangibles can play a decisive role in the low-carbon competitiveness of enterprises. By reviewing the classic literature, the evaluation index of low carbon competitiveness of the iron and steel enterprises System; put forward a portfolio evaluation model, and use the model to evaluate the low-carbon competitiveness of 12 sample companies; and finally put forward corresponding countermeasures based on the analysis results.