Business Cycle Economic Value Stream Evaluation Index System

The major problems of Chinese enterprises are the low efficiency of resource utilization and the serious pollution, which not only cause low productivity and weak competitiveness, but bring huge social environment costs. Developing circular economy has become an inevitable choice for enterprises to achieve sustainability. The purpose of evaluation researches of enterprise circular economy is to monitor and evaluate the development of enterprise circular economy effectivily by a scientific and reasonable way, leading enterprises to sustainable development. The core principle of circular economy idea is the efficient use of resources, and this paper is around this point: research the circular economy evaluation system on the basis of enterprise resource value flow analysis.The paper is divided into six chapters. The first chapter is an introduction, and points out the research progress and significance, and elaborates research mentality and method; The second chapter is about the fundamental theories of circular economy and the value flow analysis system which is the base of the foundation of evaluation index system; And in the third chapter, the enterprise circular economy evaluation index system is set by the general procedures and methods of systematic evaluation index system on the basis of value flow analysis; The fourth chapter is introduction and application of integrated systems evaluation method, including to determine the relative weights and ideal values of all indicators, then standardize the indicators by linear function; finally establish the comprehensive evaluation method of enterprise circular economy development by multi-attribute integrated systems evaluation method .The fifth chapter is case-study of an iron and steel company; finally, the last chapter is the simple summary.The circular economy evaluation research is at the beginning, especially lacks the research at enterprise level. Therefore, the attempted research achievements which were proposed in this paper have important supplemental function to circular economy research absolutely. But many problems have still further to be studied in view of the fact that circular economy involves widespread discipline and the complexity of application in practice. This will urge the author to make further research from now on based on research achievements above, and makes more achievements vigorously, and makes contribution to the research and application of enterprise circular economy of our country.