Carbon assets come into being under the background of the development of carbon emission rights market. How- ever, researchers don't determine a definition for carbon assets so far. The lack of theory directions also affects the develop- ment of carbon assets management. Therefore, the paper firstly makes a definition for carbon assets using the references from the definition of environmental assets and the analysis of carbon resource. Then, it analyzes the foreign and Chinese carbon assets management cases and points out some problems. Finall...