Read full paper at: http://www.scirp.org/journal/PaperInformation.aspx?PaperID=51619#.VHKJuWfHRK0 Author(s) Yuguo Jiang , Lili Fan , Yanxi Yu , Genghong Shi Affiliation(s) School of Economics and Management, Southwest Jiaotong University, Chengdu, China . ABSTRACT 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...
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