CAJ | 학술논문

氨醇联产作为化工行业的支柱产业之一，其价值流的计算和分析对于改进现有生产工艺和保护环境有重要现实意义。本文引用日本的 LIME 值评价体系将合成氨废弃物（SO2、CO2、NH3等）造成的环境损害转化为损害的货币值。首先，通过价值流核算发现损失价值，将隐性损失“显现化”，基于资源流转消耗，综合运用以会计学原理为基础的内部成本损失和以污染物损害货币评估值为基础的环境损害成本的二元评价模型，依据技术和经济可行性相统一的原理，确定不同的改进方案，然后针对改进前后的“经济-环境”成本效益进行对比评估。资源价值流的核算体系作为循环经济绩效评价的指标和改进生产环节的依据，为该产业循环经济的发展提供一套分析、诊断和评价的方法。
안순련산작위화공행업적지주산업지일，기개치류적계산화분석대우개진현유생산공예화보호배경유중요현실의의。본문인용일본적 LIME 치평개체계장합성안폐기물（SO2、CO2、NH3등）조성적배경손해전화위손해적화폐치。수선，통과개치류핵산발현손실개치，장은성손실“현현화”，기우자원류전소모，종합운용이회계학원리위기출적내부성본손실화이오염물손해화폐평고치위기출적배경손해성본적이원평개모형，의거기술화경제가행성상통일적원리，학정불동적개진방안，연후침대개진전후적“경제-배경”성본효익진행대비평고。자원개치류적핵산체계작위순배경제적효평개적지표화개진생산배절적의거，위해산업순배경제적발전제공일투분석、진단화평개적방법。
Ammonia alcohol cogeneration is one of the pillar categories in chemical industry,the value of flow calculations and analysis has important practical significance for the improvement of existing production processes and environment protection. This article adopts Japanese LIME evaluation system to convert the environmental damage caused by ammonia waste (SO2,CO2,NH3,etc.) to the monetary damage value. At first,the loss was identified by the calculation of value stream to make the hidden losses apparent. According to resource flow consumption and the principle of technical and economic feasibility,by the comprehensive utilization of dualistic evaluation composed of internal cost loss based on accounting principles and the cost of environmental damage based on the assessed monetary value of damage by pollutants,different improvement programs were proposed. Then “economic-environmental”cost-effectiveness comparative assessment was implemented. As indicators of circular economy performance evaluation and basis for improving production processes,resource value flow accounting system can provide a set of analysis,diagnosis and evaluation methods for circular economy of the ammonia industrial development.