Research On The Resources Value Flow Of Circular Economy For Coal-fired Power Plant

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.