氨醇联产企业的资源价值流分析

发布时间：2018-02-11 04:28

本文关键词： 氨醇联产循环经济物质流资源价值流二氧化碳合成化学反应　出处：《化工进展》2014年02期 　论文类型：期刊论文

【摘要】：氨醇联产作为化工行业的支柱产业之一,其价值流的计算和分析对于改进现有生产工艺和保护环境有重要现实意义。本文引用日本的LIME值评价体系将合成氨废弃物(SO2、CO2、NH3等)造成的环境损害转化为损害的货币值。首先,通过价值流核算发现损失价值,将隐性损失"显现化",基于资源流转消耗,综合运用以会计学原理为基础的内部成本损失和以污染物损害货币评估值为基础的环境损害成本的二元评价模型,依据技术和经济可行性相统一的原理,确定不同的改进方案,然后针对改进前后的"经济-环境"成本效益进行对比评估。资源价值流的核算体系作为循环经济绩效评价的指标和改进生产环节的依据,为该产业循环经济的发展提供一套分析、诊断和评价的方法。
[Abstract]:As one of the pillar industries in the chemical industry, the combined production of ammonia and alcohol, The calculation and analysis of its value stream is of great practical significance for improving the existing production process and protecting the environment. This paper uses the LIME value evaluation system of Japan to convert the environmental damage caused by synthetic ammonia waste, such as so _ 2C _ 2CO _ 2H _ 3, into the monetary value of the damage. Through the value flow accounting, the loss value is found, and the hidden loss is "manifested", based on the resource flow consumption, Using the dual evaluation model of internal cost loss based on accounting principle and environmental damage cost based on the monetary assessment value of pollutant damage, according to the principle of unification of technical and economic feasibility, different improvement schemes are determined. Then compare the cost-benefit of "economy-environment" before and after improvement. The accounting system of resource value flow serves as the index of circular economy performance evaluation and the basis of improving production link. To provide a set of analytical, diagnostic and evaluation methods for the development of circular economy in this industry.
【作者单位】：中南大学商学院;
【基金】：国家社科重大基金(11&ZD166) 教育部人文社科青年基金(12YJC630135) 湖南省研究生创新基金(CX2011B043) 湖南省社科基金(12YDA117)项目
【分类号】：F426.72;F272

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