Research On Performance Evaluation Of Circular Economy Of Steel Enterprises Based On Value Stream Analysis

With the rapid development of economy in the world,the shortage of resources and the deterioration of environment have been aggravated,and the development of circular economy and sustainable development have gradually become a social consensus.This topic has also received great attention from the theoretical and practical circles.In the 21 st century,"economic development,energy conservation and environmental friendliness" has become a common theme advocated by the society,and the development of circular economy has also become an important and basic way to promote ecological civilization construction and achieve sustainable development.As the main body of socialist market economy,enterprises play an important role in promoting the development of circular economy.Under the development strategy of circular economy,the iron and steel industry,as an important pillar industry of the national economy,must change its traditional development mode of high energy consumption and high pollution,seek for the conservation of resources and energy,and transform itself into an environmentally friendly enterprise.Establishing a reasonable and perfect enterprise circular economy performance evaluation index system is of great significance for scientifically evaluating the quality of economic development and operating efficiency of enterprises,and it is helpful to improve corporate environmental protection awareness and standardize and guide their environmental behavior.The scientific use of the principles of Reduce,Reuse,and Recycle to promote the coexistence of economic and environmental benefits is a key challenge for steel companies in the new era.Under the framework of circular economy,the concept of circular economy development will give new elements and new content to the enterprise performance evaluation system.Although there have been a lot of attempts in the literature to evaluate the methods and systems of circular economy performance,China's performance evaluation of circular economy Research has not yet formed a set of recognized evaluation systems that can guide the practical operation of enterprises,and cannot scientifically reflect the environmental performance and operating benefits of enterprises.In this background,this paper uses relevant theories in the field of industrial ecology,environment accounting related theory,comprehensive use of multiple research methods in the iron and steel enterprises,according to the material flow and value flow interaction law of circular economy,using value stream analysis model for steel enterprise process for analysis of circular economy,from resource consumption,resource recycling,waste output and environmental treatment four aspects to construct the including cost,income,environmental damage value of the circular economy evaluation system of performance measurement,In addition,the full-array polygon graphic index method was introduced to make a visual display of the performance changes of circular economy in Baosteel during 2011-2018,and the trends and causes of the changes were analyzed based on the measurement results,and the research conclusions were summarized on this basis.The theoretical contribution of this paper is to expand the application scope of the theory and method of circular economy performance evaluation,improve the industry theory,and enrich case studies at the micro level.The use of value stream analysis and graphical index method provides new ideas for the construction of future circular economy performance system,provides methodological support for the measurement of circular economy performance in different industries,and provides a scientific basis for the development of circular economy theory.The practical contribution of this article is that the research on the performance of circular economy in iron and steel enterprises urges enterprises to pay attention to the use of resources and pollution of environmental damage in the production and operation links.The measurement of indicators reflects the true benefits of the enterprise,which helps enterprises reduce resource consumption and pollution in various links in production and operation.Emissions,improve resource utilization,and carry out targeted governance.At the same time,the study provides a reference for enterprises to establish a scientific and reasonable circular economy indicator system.The relevant inspirations and suggestions provided in the article provide reasonable guidance for future enterprises to evaluate the performance of circular economy,and provide reference for enterprises to implement scientific resource utilization and environmental decision-making.