基于循环经济的企业资源价值流转核算研究

文章根据企业循环经济价值的本质及特征，以资源流转平衡及物质流路线为基础，对企业资源流转价值概念进行了界定，分析了资源价值的变化规律，构建了企业资源价值流转核算模型。在此基础上，以电解铝生产流程为例，对其资源的投入、消耗、产出及废弃价值的流转进行了核算，并绘制了与物质流路线相匹配的资源价值流转图。文章认为，企业通过资源有效利用价值与废弃物损失价值的计算，并确定废弃物环境损害价值，可对企业循环经济活动进行价值反映与分析，为企业挖掘资源利用潜力，提高循环利用效率，实现物质循环与价值流动的和谐统一与优化提供一种有效的管理手段。

Research on the Enterprise Resource Flow Value Accounting Based on Circular Economy

According to the essence and characteristics of the enterprise resource value flow in circular economy,this paper defines the concept of the resource value flow and analysis its variation,constructs the model of enterprise resource value flow accounting based on resource flow balance and material flow routes,then take an electrolytic aluminum production process as an example,the input,consumption,output and disposal circulation value was accounted,and draws a resources value flow chart.This paper argues tha...