论物质减量化原理在资源价值流计算中的应用  

Study on the Applying of Material Reduction Principle in the Value Stream Resource Calculation

作　　者：肖序[1] 刘三红[1] 

机构地区：[1]中南大学商学院

出　　处：《财务与金融》2009年第4期11-17,共7页Accounting and Finance

基　　金：中国铝业委托课题;合同编号:EIS2006CCFF08-1304;湖南省研究生科研创新基金项目;项目编号:1343-74236000001;湖南省社科基金项目;项目编号:07YBA070

摘　　要：资源价值流计算是评价循环经济的一种重要方法,物质减量化原理是源于生态工业学的一个基本原理,将物质减量化原理与资源价值流计算相结合,不仅是实施循环经济的本质要求,还可以深入企业内部各生产流程,解析其各阶段实施减量化前后企业经济、环境效果的对比。本文以某原生铝厂为例,详细说明了物质减量化原理在资源价值流计算中的应用过程。The resource value stream calculation is an important evaluation method of circular economy, and the material reduction is stemmed from eeo-industrial. The combination of the material reduction and the resource value stream is the essential requirements of the cycle economy. At the same time, it can go in depth of the production processes in enterprises and can contrast the economic and environmental effects in its various stages before or after the implementation of reduction. This article will descript the detailed process of applying the principle of material reduction in the value stream resource calculation with an example of Aluminum factory.

关 键 词：循环经济 减量化 资源价值流 

分 类 号：F23[经济管理—会计学]