During the "Thirteenth Five-Year Plan" period, China will establish a national carbon trading market. "Low-carbon" will become the main theme of Chinese enterprises in the future. The situation of some high-emission traditional enterprises is becoming increasingly severe. For Chinese companies, implementing emission reduction plans, carrying out low-carbon activities, and accumulating carbon assets play a decisive role in improving low-carbon competitiveness. This chapter analyzes the relationship between corporate “carbon assets” and their low-carbon competitiveness. First, the connotation of low-carbon competitiveness of enterprises is proposed. Secondly, the relationship mechanism between the company's "carbon assets" and low-carbon competitiveness is analyzed. Finally, the unity of the company's "carbon assets" and its low-carbon competitiveness is analyzed from the macro and micro levels. <<