Carbon assets were defined as tangible and intangible assets that could reduce carbon emission and create low carbon value based on the essence of carbon resource.Then,carbon assets performance evaluation indicators were constructed,including return on carbon fund,carbon emission rate,carbon trading revenue ratio,return on fixed carbon assets and low carbon technology transformation efficiency ratio.The carbon assets management practice in BS Iron and Steel Enterprise indicated that the efficiency and effect of carbon assets management were reflected by the indicators.Finally,some further prob...
