中文摘要：

文章在物质流概念的基础上，对资源价值的概念体系及其计算与分析方法进行了探讨。以氧化铝生产企业为研究对象，根据其生产流程确定了相应的物量中心，对各物量中心的产出价值进行了分类，分别计量了资源有效利用价值、废弃物损失及其环境损害价值，并绘制了与物质流相匹配的资源价值流图。其结果可对企业循环经济活动进行价值反映与评价，并参与循环经济分析与决策。

英文摘要：

Based on concepts of material flow, the concepts system of resource value, and the methods of its measurement and analysis in the enterprises has been probed. Take the aluminum oxide production as an example, the corresponding physical centers are determined according to their production processes, and the output value from the physical centers are distinguished. A resource value flow map which matches the material flow is drawn up, after measuring respectively resources value and waste loss. The map can be regarded as a measurement of resource value in the circulation economy, and can help the decision making of recycling economy.