| 张彩平,詹金辉.循环经济“物质流—碳素流—价值流”三维分析框架构建及应用研究[J].,2023,(4):19-30 |
| 循环经济“物质流—碳素流—价值流”三维分析框架构建及应用研究 |
| The Construction and Application of Three-dimensional Analysis Frame of “Material Flow-Carbon Flow-Value Flow” in Circular Economy |
| 投稿时间：2023-07-03 |
| DOI： |
| 中文关键词: 物质流 碳素流 价值流 循环经济 |
| English Keywords:material flow carbon flow value flow circular economy ( |
| Fund Project: |
|
| 摘要点击次数: 325 |
| 全文下载次数: 108 |
| 中文摘要: |
| 循环经济以资源的高效利用和循环利用为核心,是实现“双碳”目标的有效手段。微观企业作为实现“双碳”目标的主力军,实施低碳循环发展策略是企业可持续发展的关键。基于此背景,文章借鉴资源价值流会计分析方法,构建了循环经济“物质流—碳素流—价值流”三维分析框架并将其运用于重庆钢铁。根据重庆钢铁碳素流与价值流分析结果识别出炼铁、焦化两个高排放、低资源利用率、高环境损害环节；对比循环发展前后环境效益与经济效益发现:循环发展策略实施后碳排放减少了1 078 497.31吨,经济效益增加了9 837.07万元。“物质流—碳素流—价值流”三维分析框架的应用为重庆钢铁进一步降低碳排放、优化循环经济发展策略指明了方向,也验证了上述理论与分析框架对实现资源节约、经济增值、环境保护具有重要意义,能够促进企业循环经济发展。 |
| English Summary: |
| The circular economy, with the efficient use and recycling of resources at its core, is an effective means of achieving the “double carbon” goal. As the main force in achieving the “double carbon” goal, the implementation of low carbon and circular development strategies is the key to sustainable development. Based on this background, this paper builds a three-dimensional analysis framework of “material flow - carbon flow - value flow” for the circular economy and applies it to Chongqing Iron and Steel. Based on the results of the carbon and value stream analysis, Chongqing Iron and Steel identified two segments with high emissions, low resource utilization and high environmental damage:iron making and coking. Comparing the environmental and economic benefits before and after circular development, it was found that the carbon emissions were reduced by 1,8,497.31 tons and the economic benefits were increased by 9,7.07 million yuan. The application of the three-dimensional analysis frame of “Material flow-carbon flow-value flow” points out the direction for Chongqing Iron and steel to further reduce carbon emissions and optimize the development strategy of circular economy, it also verifies that the above-mentioned theory and analysis framework is of great significance to realize resource saving, economic value-added and environmental protection, and can promote the development of circular economy of enterprises. |
| 查看全文 查看/发表评论 下载PDF阅读器 |
|
| 关闭 |
|
|
|