【摘要】：摘要：氨作為世界最重要的基礎(chǔ)化工產(chǎn)品之一,依據(jù)我國(guó)資源能源凜賦富煤、缺油、少氣的特點(diǎn),相較于國(guó)外以清潔能源天然氣為主,我國(guó)以煤炭合成氨占70%以上。由于我國(guó)煤炭合成氨生產(chǎn)的原料路線存在污染嚴(yán)重和能源利用效率低的問(wèn)題,在氨醇聯(lián)產(chǎn)行業(yè)開(kāi)展循環(huán)經(jīng)濟(jì)有其客觀必要性。本文基于合成氨工藝的資源流轉(zhuǎn)消耗,綜合運(yùn)用以會(huì)計(jì)學(xué)原理為基礎(chǔ)的內(nèi)部成本損失的和以污染物損害貨幣評(píng)估值為基礎(chǔ)的外部環(huán)境損害的二元評(píng)價(jià)模型。依據(jù)技術(shù)和經(jīng)濟(jì)可行性相統(tǒng)一的原理,對(duì)各個(gè)工序確定并實(shí)施不同的改進(jìn)方案,然后針對(duì)改進(jìn)前后的“經(jīng)濟(jì)-環(huán)境”成本效益進(jìn)行對(duì)比評(píng)估。 本文以循環(huán)經(jīng)濟(jì)資源價(jià)值流結(jié)合工業(yè)生態(tài)學(xué)等相關(guān)學(xué)科理論為基礎(chǔ),通過(guò)查閱和收集的工藝和成本數(shù)據(jù),建立了氨醇聯(lián)產(chǎn)的循環(huán)經(jīng)濟(jì)物質(zhì)流,然后以物質(zhì)流成本數(shù)據(jù)對(duì)其內(nèi)部資源成本和外部損害成本進(jìn)行綜合核算,建立起一套氨醇聯(lián)產(chǎn)企業(yè)循環(huán)經(jīng)濟(jì)價(jià)值流管理方法體系。本文前兩章主要介紹研究的背景意義、國(guó)內(nèi)外研究現(xiàn)狀、研究方法,以及構(gòu)成氨醇聯(lián)產(chǎn)循環(huán)經(jīng)濟(jì)價(jià)值流核算體系的理論框架和二元模型�；谏鷳B(tài)工業(yè)學(xué)的工藝流程優(yōu)化,本文將合成氨工藝生產(chǎn)原理結(jié)合資源價(jià)值流核算方法,構(gòu)建一套較完整的分析、診斷、改進(jìn)的理論體系。第三、四章主要對(duì)氨醇聯(lián)產(chǎn)企業(yè)進(jìn)行資源價(jià)值流的具體核算,將隱性損失“顯現(xiàn)化”,并依據(jù)核算的資源、環(huán)境成本對(duì)合成氨工藝進(jìn)行診斷分析,從而找出需要改進(jìn)的關(guān)鍵環(huán)節(jié),有針對(duì)性地提出相應(yīng)改善措施,并實(shí)施模擬成本效益分析。第五章則探討改進(jìn)后的氨醇聯(lián)產(chǎn)工藝流程資源利用率和環(huán)境效率問(wèn)題,并以行業(yè)標(biāo)準(zhǔn)實(shí)施標(biāo)準(zhǔn)成本監(jiān)控,充分考慮設(shè)備、溫度、壓力等內(nèi)部因素基礎(chǔ)上,結(jié)合原料、市場(chǎng)等外部因素對(duì)氨醇聯(lián)產(chǎn)企業(yè)生產(chǎn)進(jìn)行持續(xù)的成本控制。 本文深入合成氨生產(chǎn)工藝流程,探討了物質(zhì)流和價(jià)值流,構(gòu)建了資源價(jià)值流分析管理體系,對(duì)該行業(yè)深入開(kāi)展循環(huán)經(jīng)濟(jì)工作具有較好的指導(dǎo)或借鑒意義。
[Abstract]:Abstract: ammonia is one of the most important basic chemical products in the world. According to the characteristics of rich coal, lack of oil and less gas in our country, compared with natural gas with clean energy, coal is more than 70% of synthetic ammonia in our country. Due to the serious pollution and low energy efficiency in the raw material route of coal synthetic ammonia production in China, it is necessary to develop recycling economy in the ammonia production industry. Based on the resource flow consumption of synthetic ammonia process, the dual evaluation model of external environmental damage based on the internal cost loss based on accounting principle and the monetary assessment value of pollutant damage is used in this paper. According to the principle of the unity of technical and economic feasibility, different improvement schemes are determined and implemented in each process, and then the cost-effectiveness of "economy-environment" before and after the improvement is evaluated comparatively. Based on the theory of circular economy resource value flow and industrial ecology, this paper establishes the recycling economy material flow by consulting and collecting the process and cost data. Then the internal resource cost and the external damage cost are comprehensively calculated by the material flow cost data, and a set of management method system of cyclic economic value flow is established. The first two chapters of this paper mainly introduce the background significance of the research, the research status at home and abroad, the research methods, and the theoretical framework and binary model of the value flow accounting system for the combined production of ammonia and alcohol. Based on the optimization of the process flow of ecological industry, this paper combines the production principle of synthetic ammonia process with the accounting method of resource value flow, and constructs a set of relatively complete theoretical system of analysis, diagnosis and improvement. The third, fourth chapter mainly carries on the concrete accounting of the resource value flow to the ammonia alcohol cogeneration enterprise, "manifests" the recessive loss, and carries on the diagnosis analysis to the synthetic ammonia process according to the accounting resources, the environment cost. In order to identify the key links that need to be improved, targeted improvement measures are proposed, and simulation cost-benefit analysis is carried out. The fifth chapter discusses the resource utilization and environmental efficiency of the improved ammonia and alcohol cogeneration process, and combines the raw materials with the industrial standard to implement standard cost monitoring, fully consider the internal factors, such as equipment, temperature, pressure, etc. Market and other external factors for the production of ammonia-alcohol production sustained cost control. In this paper, the production process of synthetic ammonia is deeply studied, the material flow and value flow are discussed, and the analysis and management system of resource value flow is constructed, which has good guiding or referential significance for the further development of circular economy in this industry.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F416.7

【共引文獻(xiàn)】

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本文編號(hào)：2356347