摘要
为更客观、准确评价企业制造过程的生态效率水平,弥补现有文献未见考虑结合生命周期分析(LCA)和物质流成本会计(MFCA)评价方法的缺失,通过探讨LCA和MFCA之间的联系和区别,开发整合LCA和MFCA的企业生态效率评价方法。LCA-MFCA方法主要包括3个步骤:采用物质平衡分析、MFCA、LCA量化企业有关物质和经济损失以及外部环境损害成本;通过帕累托法则原理和假设分析、实地采访和参考现有文献,识别企业经济活动每个流程或物量中心中对环境损害影响最大的因素,基于此提出改进方案;通过重新执行MFCA和LCA来验证所提建议的改进选项。将LCA-MFCA方法运用于A水泥生产企业生态效率评价,借鉴日本的环境损害综合系数表(LIME)计算其主要物量中心所产出废弃物的外部损害成本,认为生料制成中心、窑尾预分解中心和煤粉制备中心等急需进行改进,同时提出使用袋除尘器代替原来的电除尘器、以电石渣取代石灰石和安装低温余热系统等3种优化方案。经验证,LCA-MFCA评价方法可行,不仅能够给企业带来更多的利润,还能减少企业对不可再生资源的耗费,达到优化生态效率的目标。
In order to more objectively and accurately evaluate the eco-efficiency level of manufacturing processes of enterprises,and make up for the lack of combining life cycle assessment(LCA)and material flow cost accounting(MFCA)evaluation methods in existing literatures,an enterprise eco-efficiency evaluation method integrating LCA and MFCA is developed by exploring the relationship and difference between LCA and MFCA.The LCA-MFCA method mainly consists of three steps:quantify the material and economic losses and external environmental damage costs of enterprises by material balance analysis,MFCA,LCA;identify the greatest impact environmental and economic factors in each process or quantity centre and propose improvement plans through the principle and hypothesis analysis of Pareto law;verify the suggested improvement options by re-executing MFCA and LCA.The LCA-MFCA method is applied to the eco-efficiency evaluation of A cement production enterprise,and the external damage cost of the waste produced by its main material centers is calculated by referring to the comprehensive coefficient of environmental damage(LIME)of Japan.It is considered that the raw meal making center,kiln head precalcining center and cement grinding center are in urgent need of improvement,at the same time,three optimization schemes are proposed,which are using bag dust collector instead of electric dust collector,replacing limestone with calcium carbide slag and installing low temperature waste heat system.It proves that the LCA-MFCA evaluation method is feasible,which can not only bring more profits to enterprises,but also reduce the consumption of non-renewable resources and achieve the goal of optimizing ecological efficiency.
作者
刘三红
梁雯
张伟
Liu Sanhong;Liang Wen;Zhang Wei(Business School,Shaoxing University,Shaoxing 312000,China;School of Accounting,Hangzhou Dianzi University,Hangzhou 310018,China;Shaoxing University Yuanpei College,Shaoxing 312000,China)
出处
《科技管理研究》
北大核心
2023年第16期70-78,共9页
Science and Technology Management Research
基金
浙江省哲学社会科学规划项目“基于MFCA的政府环境政策制定与企业废弃物资源化决策研究”(21NDJC074YB)
国家社会科学基金项目“市场化交易背景下工业废弃物资源化利益协同创新机理、模式与实现路径研究”(21BGL184)。
关键词
企业生态效率评价
生命周期评价
物质流成本会计
外部环境损害
循环经济
enterprise eco-efficiency evaluation
life cycle assessment
material flow cost accounting
external environmental damage
circular economy
