中文摘要：

根据企业获取碳排放权利的来源不同，本文将碳无形资产分为指标碳无形资产和减排碳无形资产。通过文献研究法构建了减排碳无形资产视角下钢铁企业低碳竞争力的评价指标体系，并采用G1法与熵权法组合的方法确定指标的权重；提出了企业低碳竞争力的综合评价模型；最后，运用所建立的模型对六家上市钢铁企业进行了实证分析。

英文摘要：

We divided carbon- intangible assets into assets of carbon- intangible indicators and reducing carbon- intangible assets, according to the different sources of obtain carbon emissions rights. We constructed the low carbon competitiveness index under the perspec- tive of reducing carbon- intangible assets, through literature researches. We used G1 method and entropy method to determine the weight of index, and put forward the comprehensive evaluation model of enterprise low carbon competitiveness. Finally, we used the model to make an empirical analysis of the six listed steel companies.