燃煤发电企业循环经济资源价值流研究
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摘要
“能源节约、环境友好、经济发展”是本世纪人类所面临的三大主题。尽管燃煤发电消耗大量不可再生能源、环境污染严重,但燃煤发电因其成本和技术优势,在电力能源结构中仍将占绝对比重。这一现实决定了燃煤发电企业循环经济转型的发展趋势。如何按照减量化(Reduce)、再利用(Reuse)、再循环(Recycle)原则融合物质流与价值流,谋求能源资源节约、环境负荷降低、经济价值增值共赢目标,已经成为工业生态学、经济学与环境会计学等各界学者关注的焦点。偏重技术型的物质流分析方法,可于工程角度探求资源节约与环境友好的相关解决措施,但不能充分挖掘与经济决策有关的价值流信息,导致煤电企业循环经济实践被动追求物质技术循环链接的盲目性；基于战略管理与精益生产的传统价值流分析方法,注重自身经济价值最大化,却忽略资源消耗、环境排放以及废弃物资源外部损害价值,致使燃煤发电企业循环经济缺乏内生化和自运行的动力。鉴于此,本文立足于燃煤发电企业循环经济发展的基本特征,采用调查分析、比较分析和实证分析等方法,构建了燃煤发电企业循环经济资源价值流分析的基本理论与方法体系。
首先,文章分析了燃煤发电企业循环经济物质流与价值流的融合基础与过程。摒弃传统价值流分析不考虑资源与环境约束的局限,综合考虑资源节约和环境友好的技术与经济可行性,分析了物质流转环节中价值投入、价值物化以及价值增值的价值流运行规律。
其次,构建了燃煤发电企业循环经济资源价值流分析的理论框架。界定了研究边界以及循环经济资源价值流的内涵,结合生产工艺特点,分析了资源价值流的层次结构、特征及其影响因素,明确了燃煤发电企业循环经济资源价值流分析的主要内容。
第三,构建了与资源流转环节相匹配的资源价值流核算模型。利用该模型得到了内部资源价值流矩阵、外部环境损害价值以及二者的综合评价结果等结构化信息,为利用价值流规律优化物质流,实现价值流对物质流的生态导引作用指明了方向。
第四,通过对美国、德国和日本等发达国家燃煤发电企业资源价值流报告进行比较研究,设计了适合我国煤电企业循环经济发展的资源价值流报告模式。并以案例企业资源价值流核算与分析数据为基础,对循环经济资源价值流报告内容、形式及报告方式等进行了分析。
第五,深入到燃煤发电企业资源流转过程,计算了输入、消耗、循环和输出等环节的物质流与价值流量指标,构建了燃煤发电企业循环经济资源价值流效率的多层次可拓综合评价(MESE)模型。各环节的资源价值流效率指数、综合效率水平以及根据计算结果绘制的资源价值流效率晴雨图等,为燃煤发电企业资源流管理、环境保护以及循环经济发展提供了实际数据支持和合理的评价手段。
最后,分析了燃煤发电企业循环经济资源价值流分析及应用的保障条件,主要是经济利益驱动、技术指引、法律规制以及公众参与机制保障等。
论文在国内外相关研究的基础上,希望在以下方面能有所突破：分析物质流与价值流的融合运动过程(物质流是价值流的载体,价值流反作用于物质流路线优化),这为解决物质流调控困境,促进燃煤发电企业积极参与循环经济指明了方向；借鉴与资源价值流管理密切相关的工业生态学、环境经济学和现代环境会计学前沿,首次较系统地提出了燃煤发电企业循环经济资源价值流分析的理论框架,是集成创新的体现；提出了内部资源价值流核算(MFCA)和外部环境损害价值评估(LIME)的融合分析方法,价值流转模式、计量属性都有一定的前沿性；燃煤发电企业循环经济资源价值流报告“嵌入”了物质流与价值流信息,内容全面、形式较为新颖；MESE显现了流程层面的资源消耗、资源损失、废弃排放的物质流与价值流相互作用的效果,拓展了循环经济评价研究的广度与深度。
尽管服务于燃煤发电企业循环经济发展的资源价值流决策支持系统的设计仍需持续探索,但本文研究结果综合反映了物质流转对价值流的影响以及价值流对物质流的生态引导作用,对促进燃煤发电企业循环经济发展,实现共赢目标具有重要的理论意义与实践价值。
In this century,"energy saving, environment-friendly, economic growing" are the three themes in human society. Although the coal-fired power generation consumes a large number of non-renewable energy, resulting in serious environmental pollution, it occupies an absolute proportion in the structure of electrical energy based on its cost and technical advantages. This reality determines that the trend of development of coal-fired power generation companies that it requires them to transform to the circular economy. How to integrate the material flow and value flow in accordance with the reducing, reusing, recycling principle to seek win-win goal of energy resource conservation, reducing environmental load and value-added economic value has become the study focus of scholars from industrial ecology, economics and environmental accounting fields. Material flow analysis method emphasize on technology-based, which can explore resource-saving and environment-friendly solutions from the engineering point of view. However, it cannot fully tap and take advantage of the value flow information related to economic decision-making, such as costs, benefits and others. It leads to the practice blindness of circular economy which is passive to the pursuit of technical material cycle link in coal-fired power generation. Based on strategic management and lean manufacturing, traditional value flow methods focuses on their own to maximize the economic value but ignores resource consumption and environmental emissions and waste resources external damage value, giving rise to the shortage of the endogenous and self-running power in the development of circular economy. In view of this, based on the basic characteristics of the circular economy in coal-fired power generation enterprise, using the survey analysis, comparative analysis and empirical analysis attempts to build the basic theories and methods systems of resources value flow analysis applied to circular economy for coal-fired power generation enterprise.
Firstly, the article analyzes the basis and process of value flow and material flow integration in the resources transfer of circular economy in coal-fired power generation enterprise. abandoning the traditional value flow analysis which does not consider the limitations of resources and environmental constraints, We have considered comprehensively feasibility in technology(resource-saving and environment-friendly) and economic, analyzed value flow operating rules of the value investment, value materialized as well as value added in material circulation node.
Secondly, it has built the theoretical framework of resources value flow analysis for circular economy in coal-fired power generation enterprise. The paper defines the study boundary and the connotation of circular economy resources value flow for the coal-fired power generation enterprise, which is combined with the production process of the coal-fired power generation, analyzing the hierarchy of the circular economy resources value flow, characteristics influencing factor, and its main content.
Thirdly, constructed resources value flow accounting model and methodology based on circular economy matched with the resources circulation node. Calculated the structured value flow information as follows:Resource value flow matrix (MFCA method), the external environment damage assessment value (LIME method), as well as integration analysis results of internal resources value-external environmental damage evaluation. It has pointed out the direction for the use of value flow operating rules and the ecological guidance role on material flow to control and optimize the material flow for the coal-fired power generation enterprise.
Fourthly, on the basis of comparative studies of resources value flow report in coal-fired power generation enterprise in the United States, Germany and Japan and other developed countries, designed resources value flow report model for the circular economy development of China's coal-fired power generation enterprises. And based on the results of resources value flow accounting in case business, we have analyzed the content, forms and reporting methods of the resources value flow information.
Fifthly, we have built a Multi-level extension synthesis evaluation (MESE) model of circular economy resources value flow for coal-fired power generation enterprise. We have went deep into the resources transfer node of coal-fired power generation enterprise, calculated actual logistics and value flow indicators of resources input, consumption, recycling and output link. Resource value flow efficiency index in various links, the level of comprehensive efficiency, as well as "the figure of rain glass" of resource value flow efficiency drawn on the basis of calculation results, they provide the actual supporting data and reasonable evaluation tools for the resources flow management, environmental protection and recycling economy development.
Finally, analyzed security conditions of application resources value flow analysis in coal-fired power enterprise. They are economic interests drive, standard guidelines, the legal regulation and public participation mechanism.
Based on the existing research at home and abroad, the breakthrough of this paper are as follows:Elaborated the integration between value flow and material flow (the material flow is the carrier of the value flow, value flow reacts to the material flow route optimization), Pointed out the direction to solve the material flow regulation difficulties and to promote coal-fired power generation enterprises to actively participate in the circular economy; It is the first time that putting forward the theoretical framework of resource value flow analysis based on circular economy for coal-fired power generation enterprise by learning from theoretical results of industrial ecology, environmental economics and environmental accounting closing related to the resource value flow management, which is the embodiment of the integrated innovation; Putting forward internal integration analytical methods between the MFCA and the LIME in the development of circular economic for coal-fired power generation, value circulation pattern and measurement attributes have a certain amount of frontier; Content of resource value flow reports of "Embedded" into resource flow and environmental management process and effect in circular economy of coal-fired power generation companies is comprehensive, the form and way of which is novel; MESE showed the interaction effect between value flow and material flow among the process levels of resource consumption, resource loss, waste emissions and so on, which expanded the breadth and depth of cycle economic evaluation studies.
Although information systems analysis and design of integration resources material flow, value flow database and resource consumption, environmental emissions and other standard library in coal-fired power generation enterprise is still the need for further ongoing research, the results has important theoretical significance and practical value of revealing the affect of the material flow roles in the value flow and the ecological guidance law of value flow on material flow, promoting the circular economic development of coal-fired power generation enterprise, achieving win-win goal.
首先,文章分析了燃煤发电企业循环经济物质流与价值流的融合基础与过程。摒弃传统价值流分析不考虑资源与环境约束的局限,综合考虑资源节约和环境友好的技术与经济可行性,分析了物质流转环节中价值投入、价值物化以及价值增值的价值流运行规律。
其次,构建了燃煤发电企业循环经济资源价值流分析的理论框架。界定了研究边界以及循环经济资源价值流的内涵,结合生产工艺特点,分析了资源价值流的层次结构、特征及其影响因素,明确了燃煤发电企业循环经济资源价值流分析的主要内容。
第三,构建了与资源流转环节相匹配的资源价值流核算模型。利用该模型得到了内部资源价值流矩阵、外部环境损害价值以及二者的综合评价结果等结构化信息,为利用价值流规律优化物质流,实现价值流对物质流的生态导引作用指明了方向。
第四,通过对美国、德国和日本等发达国家燃煤发电企业资源价值流报告进行比较研究,设计了适合我国煤电企业循环经济发展的资源价值流报告模式。并以案例企业资源价值流核算与分析数据为基础,对循环经济资源价值流报告内容、形式及报告方式等进行了分析。
第五,深入到燃煤发电企业资源流转过程,计算了输入、消耗、循环和输出等环节的物质流与价值流量指标,构建了燃煤发电企业循环经济资源价值流效率的多层次可拓综合评价(MESE)模型。各环节的资源价值流效率指数、综合效率水平以及根据计算结果绘制的资源价值流效率晴雨图等,为燃煤发电企业资源流管理、环境保护以及循环经济发展提供了实际数据支持和合理的评价手段。
最后,分析了燃煤发电企业循环经济资源价值流分析及应用的保障条件,主要是经济利益驱动、技术指引、法律规制以及公众参与机制保障等。
论文在国内外相关研究的基础上,希望在以下方面能有所突破：分析物质流与价值流的融合运动过程(物质流是价值流的载体,价值流反作用于物质流路线优化),这为解决物质流调控困境,促进燃煤发电企业积极参与循环经济指明了方向；借鉴与资源价值流管理密切相关的工业生态学、环境经济学和现代环境会计学前沿,首次较系统地提出了燃煤发电企业循环经济资源价值流分析的理论框架,是集成创新的体现；提出了内部资源价值流核算(MFCA)和外部环境损害价值评估(LIME)的融合分析方法,价值流转模式、计量属性都有一定的前沿性；燃煤发电企业循环经济资源价值流报告“嵌入”了物质流与价值流信息,内容全面、形式较为新颖；MESE显现了流程层面的资源消耗、资源损失、废弃排放的物质流与价值流相互作用的效果,拓展了循环经济评价研究的广度与深度。
尽管服务于燃煤发电企业循环经济发展的资源价值流决策支持系统的设计仍需持续探索,但本文研究结果综合反映了物质流转对价值流的影响以及价值流对物质流的生态引导作用,对促进燃煤发电企业循环经济发展,实现共赢目标具有重要的理论意义与实践价值。
In this century,"energy saving, environment-friendly, economic growing" are the three themes in human society. Although the coal-fired power generation consumes a large number of non-renewable energy, resulting in serious environmental pollution, it occupies an absolute proportion in the structure of electrical energy based on its cost and technical advantages. This reality determines that the trend of development of coal-fired power generation companies that it requires them to transform to the circular economy. How to integrate the material flow and value flow in accordance with the reducing, reusing, recycling principle to seek win-win goal of energy resource conservation, reducing environmental load and value-added economic value has become the study focus of scholars from industrial ecology, economics and environmental accounting fields. Material flow analysis method emphasize on technology-based, which can explore resource-saving and environment-friendly solutions from the engineering point of view. However, it cannot fully tap and take advantage of the value flow information related to economic decision-making, such as costs, benefits and others. It leads to the practice blindness of circular economy which is passive to the pursuit of technical material cycle link in coal-fired power generation. Based on strategic management and lean manufacturing, traditional value flow methods focuses on their own to maximize the economic value but ignores resource consumption and environmental emissions and waste resources external damage value, giving rise to the shortage of the endogenous and self-running power in the development of circular economy. In view of this, based on the basic characteristics of the circular economy in coal-fired power generation enterprise, using the survey analysis, comparative analysis and empirical analysis attempts to build the basic theories and methods systems of resources value flow analysis applied to circular economy for coal-fired power generation enterprise.
Firstly, the article analyzes the basis and process of value flow and material flow integration in the resources transfer of circular economy in coal-fired power generation enterprise. abandoning the traditional value flow analysis which does not consider the limitations of resources and environmental constraints, We have considered comprehensively feasibility in technology(resource-saving and environment-friendly) and economic, analyzed value flow operating rules of the value investment, value materialized as well as value added in material circulation node.
Secondly, it has built the theoretical framework of resources value flow analysis for circular economy in coal-fired power generation enterprise. The paper defines the study boundary and the connotation of circular economy resources value flow for the coal-fired power generation enterprise, which is combined with the production process of the coal-fired power generation, analyzing the hierarchy of the circular economy resources value flow, characteristics influencing factor, and its main content.
Thirdly, constructed resources value flow accounting model and methodology based on circular economy matched with the resources circulation node. Calculated the structured value flow information as follows:Resource value flow matrix (MFCA method), the external environment damage assessment value (LIME method), as well as integration analysis results of internal resources value-external environmental damage evaluation. It has pointed out the direction for the use of value flow operating rules and the ecological guidance role on material flow to control and optimize the material flow for the coal-fired power generation enterprise.
Fourthly, on the basis of comparative studies of resources value flow report in coal-fired power generation enterprise in the United States, Germany and Japan and other developed countries, designed resources value flow report model for the circular economy development of China's coal-fired power generation enterprises. And based on the results of resources value flow accounting in case business, we have analyzed the content, forms and reporting methods of the resources value flow information.
Fifthly, we have built a Multi-level extension synthesis evaluation (MESE) model of circular economy resources value flow for coal-fired power generation enterprise. We have went deep into the resources transfer node of coal-fired power generation enterprise, calculated actual logistics and value flow indicators of resources input, consumption, recycling and output link. Resource value flow efficiency index in various links, the level of comprehensive efficiency, as well as "the figure of rain glass" of resource value flow efficiency drawn on the basis of calculation results, they provide the actual supporting data and reasonable evaluation tools for the resources flow management, environmental protection and recycling economy development.
Finally, analyzed security conditions of application resources value flow analysis in coal-fired power enterprise. They are economic interests drive, standard guidelines, the legal regulation and public participation mechanism.
Based on the existing research at home and abroad, the breakthrough of this paper are as follows:Elaborated the integration between value flow and material flow (the material flow is the carrier of the value flow, value flow reacts to the material flow route optimization), Pointed out the direction to solve the material flow regulation difficulties and to promote coal-fired power generation enterprises to actively participate in the circular economy; It is the first time that putting forward the theoretical framework of resource value flow analysis based on circular economy for coal-fired power generation enterprise by learning from theoretical results of industrial ecology, environmental economics and environmental accounting closing related to the resource value flow management, which is the embodiment of the integrated innovation; Putting forward internal integration analytical methods between the MFCA and the LIME in the development of circular economic for coal-fired power generation, value circulation pattern and measurement attributes have a certain amount of frontier; Content of resource value flow reports of "Embedded" into resource flow and environmental management process and effect in circular economy of coal-fired power generation companies is comprehensive, the form and way of which is novel; MESE showed the interaction effect between value flow and material flow among the process levels of resource consumption, resource loss, waste emissions and so on, which expanded the breadth and depth of cycle economic evaluation studies.
Although information systems analysis and design of integration resources material flow, value flow database and resource consumption, environmental emissions and other standard library in coal-fired power generation enterprise is still the need for further ongoing research, the results has important theoretical significance and practical value of revealing the affect of the material flow roles in the value flow and the ecological guidance law of value flow on material flow, promoting the circular economic development of coal-fired power generation enterprise, achieving win-win goal.
引文
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