水泥企业循环经济资源价值流转分析——以T公司为例

发展循环经济本质上要求对经济活动的物质代谢循环和资源价值流动进行统一管理，但传统水泥行业对环境污染严重、资源消耗大、成本核算不符合循环经济要求，与经济新常态的发展要求不相符。循环经济资源价值流转分析具备核算、评价、决策的管理功能，围绕管理功能实现的“物质流-价值流”信息集成、成本效益对比和改善持续控制是构建分析体系的关键。案例表明，水泥生产中引入资源价值流转分析是良好的微观循环经济管理工具。

An Analysis of Resource Value Flow of Circular Economy in Cement Enterprises:Take T Company for Example

The development of circular economy essentially requires the unified management of material metabolism cycle and resource value flow in economic activities.However,the traditional cement industry,due to its serious environmental pollution,large consumption of resources and failure of cost accounting to meet the requirements of circular economy,does not conform to the development request of the new normal of economy.The resource value flow analysis of circular economy has the management functions of accounting,evaluation and decision-making.The information integration of "material flow and value flow",the comparison of cost and benefit,and the improvement of sustainable control are the keys to the construction of the analysis system.The cases show that the introduction of resource value flow analysis in cement production is a good micro circular economic management tool.