中文摘要：

可持续发展背景下,垃圾焚烧发电企业面临着资源多级利用、环境与经济效益约束的双重压力,探寻垃圾焚烧发电企业实现＂既循环、又经济＂目标的途径刻不容缓。鉴于此,以A发电厂的物质流为基础,运用资源价值流核算方法从成本视角核算了垃圾焚烧发电的内部资源损失和废弃物外部损害成本,并分别从内外部明细成本的角度提出了循环经济改善措施;在此基础上,进一步对比分析了改善前后各物量中心内部资源流成本和外部环境成本的经济效益。本研究将＂物质流-价值流＂二维核算方法应用于垃圾焚烧发电工艺流程,不仅拓展了该方法体系的适用边界,也对该行业深入开展循环实践具有指导意义。

英文摘要：

Under the context of sustainable development,the waste-incineration power generation firms are confronted with the dual pressures of multi-level utilization of resources and constraints of environmental and economic.It is imperative to explore the way to realize the goal of＂recycling and economy＂for these firms.In view of this,based on the material flow of a power plant,the internal resource loss and external damage cost of waste have been calculated from the cost perspective,and improvements measures of circular economy have been put forward from the internal and external details of the cost respectively.Based on this,the economic benefits of resource flow cost and external environmental cost of each quantity center also has been analyzed and compared before and after improvement.The application of＂material flow-value flow＂accounting method in this paper,not only expands the applicable boundary,but also has guiding significance for the industry to carry out circular practice.