中文摘要：

火电企业因其巨大的节能减排潜力,在绿色发展与可持续发展方面备受关注,而传统的成本核算方法已难以满足企业循环经济改造需求。引入资源价值流理论,通过识别企业内部废弃物成本和外部环境损害价值,寻找企业循环经济改造的关键节点,并建立＂经济—环境＂二维体系,结合层次分析法和灰色局势决策模型构建环保投资决策模型。在此基础上,以CS火电厂为例,实施资源价值流分析并针对＂锅炉燃烧中心＂和＂燃煤运输中心＂提出3个环保投资备选方案,利用环保投资决策模型优选最佳环保投资方案。基于资源价值流分析的环保投资决策,可为火电企业实现经济与环境效益双赢提供有效支持。

英文摘要：

Thermal power enterprises’ green development and sustainable development have aroused extensive attention,because of it’s huge energy-saving emission-reduction potential.However,the traditional cost accounting method has been difficult to meet the decision-making needs of enterprise recycling economy.This paper introduces the resource value stream analysis,to find out the key nodes of the enterprise’s circular economy transformation by identifying the internal waste cost and the external environmental damage value.And then establishes the two-dimensional system of ＂ economic-environment＂ and combines AHP and the gray situation decision-making model to build a green investment decision-making model.On the basis of this,takes the CS thermal power plant as an example and implements the resource value flow analysis,and then put forward three environmental investment options for the ＂ boiler combustion center＂ and ＂coal transportation center＂,using the green investment decision-making model to select the best environmental investment program.The environmental investment decision-making based on the resource value flow analysis provides a reliable support for the thermal power enterprises to achieve economic and environmental benefits of a win-win situation.