中文摘要：

碳无形资产愈发成为企业低碳未来致胜的关键因素。首先论述企业碳无形资产识别与评估在低碳经济的重要意义;其次梳理碳无形资产相关文献的研究思路及逻辑关系;然后剖析碳无形资产评估研究起源及发展动态;最后对碳无形资产识别与评估现有研究成果进行文献评述,据此论证碳无形资产识别与评估研究的理论价值和现实意义,并指出碳无形资产识别与评估的其它待研究领域或方向。

英文摘要：

Low-carbon Intangible Assets have increasingly become a key factor for an enterprise to score a success in the Low-carbon future. Firstly, this paper discusses the importance of enterprise Low-carbon Intangible Assets to the development of Low-carbon economy; Secondly, the paper sorts the research thinking and logical relation of the literature on Low-carbon Intangible Assets; Thirdly, this paper analyzes the origin and trends of study on Low-carbon Intangible Assets; Then, the paper reviews the existing literature, argues the theoretical value and practical significance of Identification and Evaluation of Low-carbon Intangible Assets and points out the further research direction.