Quantitative Resource Losses Based On Circular Economy

Those problems which global warming, environmental pollution, resource depletion, the worsening ecological economy attract the attention of the world, so circular economy is proposed to save the earth, the one of the ways to improve the condition is the environment management.and the essence of environmental management finally locates on resources losses.While micro-level resource losses management lack of methods, data comprehensive study angle and systematic research and so on. The purpose of resources losses research is to promote the development of circular economy.Firstly, the resources losses related are defined. The resources losses are these resources inputs which are not reflected the final product within the enterprise, including waste water, waste gas (carbon emissions) and solid waste, whose character is not fully used, thus resources losses have the two forms of physical and value. The physical form shows its environmental effect,while value form expresses the cost of resource consumption.So the resources losses quantification include the cost of resources losses and its external environmental impact based on the economic and environmental view.How to quantify the resources losses in physical and value is a problem to solve. Combining material flow analysis(MFA) which is a method for material circulation analysis on macroscopic study and traditional cost accounting which is a method for value transfer on microscopic,which brings about material flow cost accounting (MFCA) to solve the quantification problems of resource losses in "physical flow-value flow", provides a method to support. Quantitative resources losses make material flow and cost flow transparent in the enterprise, which can make the enterprise to rapidly find the economic and environmental improvement, and provide data support for the development of low-carbon economy.A great challenge is how to make the quantitative resources losses data serve for low carbon economy.The features of circular economy with "3R"(Reduce、Reuse、Recycle) indicate resource losses minimization or resource utilization maximization. Therefore control and evaluation of the resources losses put on the agenda. The goals of resources losses control are to maximize economic efficiency and resource utilization,and to minimize environmental and human hazards. Current resource losses control has two methods which are technical control and economic control,while accounting control has more advantages in internal control.The two-dimensional analysis method of "material flow-value flow" is used to diagnose the link between resource losses and its pollution to the environment,which support the decisions for production equipment investment and low-carbon economic cost-benefit analysis. Quantitative control of resources losses have two forms,one is not to change the material flow,another is to change it. Two ways (not change the material flow) which are to build an accounting control system in the production process or make up a supply chain cooperation model (SCCM) for cooperation in the supply chain reach resources lossess control.Similar to change the material flow,two ways aim to control resources lossess, one is investment on equipment,another is to change the end of the material flow.The evaluation purpose of environmental performance for resources losses is to minimize the losses and environmental impact and control pollution behavior,which serves for the development of circular economy. Eco-efficiency index meets the requirements. Then the index system is determined based on "material flow-value flow"with resources inputs, consumption, recycling and output. And data envelopment analysis (DEA) achieves a comprehensive evaluation.Finally, a thermal power enterprise carries on a comprehensive application of resources losses quantification, control and evaluation,which comprehensively and systematically reflects resources losses research how to promote circular economic development.