基于工业生产领域的企业循环经济价值流分析方法及应用

研究目标：（1）破解企业"循环"与"经济"兼顾难题，构建循环经济价值流分析的方法体系；（2）构筑循环经济价值流计算、评价分析、决策优化的标准应用模式，实现企业资源、环境与经济绩效三赢；（3）通过循环经济价值流分析，向政府部门政策制定、投资者投资决策及企业的产业优化提供决策依据。 研究内容：（1）企业循环经济价值流分析方法的理论机理研究；（2）基于工业生产的企业循环经济价值流分析方法的应用体系研究；（3）企业循环经济价值流分析方法的实地案例研究。 研究意义：（1）揭示价值流与物质流内在的互动作用机理，解构资源价值流转规律，通过价值流分析弥补循环经济物质流分析的理论不足；（2）集成环境、会计、统计等部门信息，以物质流路线为依据，跟踪资源价值流动，为企业循环经济实践提供工具方法与平台支撑；（3）以典型原始矿冶企业为研究对象，体现发展中大国在工业化初、中期的产业与行为特征，在国际上具有独特性。

Research objectives: (1) To resolve the conundrum of combining "circle" with "economy" for enterprise and construct the methodology system of the analysis of cycle economy value flow; (2) To build a standard mode of circular economy value flow for calculation, evaluation analysis and decision optimization, and achieve the all-win in resources, environment and economic performance for enterprises; (3) To provide a basis for making policies, investing decision and industrial optimization through the analysis of circular economy value flow. Research Contents: (1) Study on theory mechanism of circular economy value flow of enterprises; (2) Study on application of circular economy value flow based on industrial production; (3) A case study on the application of the method of circular economy value flow. Research Significance: (1) With the analysis of the value flow, the deficiency of analysis of circular economy material flow can be compensated by revealing the internal mutual mechanism of action and deconstructing the turnover rule of resource value flow; (2) On the basis of material flow, integrating information from some departments such as environment, accounting and statistics, and tracking recourse value flow will provide the tools and platform support for the practice of circular economy of enterprise; (3) With the original Mining and Metallurgy enterprises as the study object, our research will reflect the industrial and behavior characteristics of the big developing countries in the industrialized early and medium stages.