【摘要】：摘要：氨作為世界最重要的基礎化工產(chǎn)品之一,依據(jù)我國資源能源凜賦富煤、缺油、少氣的特點,相較于國外以清潔能源天然氣為主,我國以煤炭合成氨占70%以上。由于我國煤炭合成氨生產(chǎn)的原料路線存在污染嚴重和能源利用效率低的問題,在氨醇聯(lián)產(chǎn)行業(yè)開展循環(huán)經(jīng)濟有其客觀必要性。本文基于合成氨工藝的資源流轉消耗,綜合運用以會計學原理為基礎的內部成本損失的和以污染物損害貨幣評估值為基礎的外部環(huán)境損害的二元評價模型。依據(jù)技術和經(jīng)濟可行性相統(tǒng)一的原理,對各個工序確定并實施不同的改進方案,然后針對改進前后的“經(jīng)濟-環(huán)境”成本效益進行對比評估。 本文以循環(huán)經(jīng)濟資源價值流結合工業(yè)生態(tài)學等相關學科理論為基礎,通過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)濟物質流,然后以物質流成本數(shù)據(jù)對其內部資源成本和外部損害成本進行綜合核算,建立起一套氨醇聯(lián)產(chǎn)企業(yè)循環(huán)經(jīng)濟價值流管理方法體系。本文前兩章主要介紹研究的背景意義、國內外研究現(xiàn)狀、研究方法,以及構成氨醇聯(lián)產(chǎn)循環(huán)經(jīng)濟價值流核算體系的理論框架和二元模型�；谏鷳B(tài)工業(yè)學的工藝流程優(yōu)化,本文將合成氨工藝生產(chǎn)原理結合資源價值流核算方法,構建一套較完整的分析、診斷、改進的理論體系。第三、四章主要對氨醇聯(lián)產(chǎn)企業(yè)進行資源價值流的具體核算,將隱性損失“顯現(xiàn)化”,并依據(jù)核算的資源、環(huán)境成本對合成氨工藝進行診斷分析,從而找出需要改進的關鍵環(huán)節(jié),有針對性地提出相應改善措施,并實施模擬成本效益分析。第五章則探討改進后的氨醇聯(lián)產(chǎn)工藝流程資源利用率和環(huán)境效率問題,并以行業(yè)標準實施標準成本監(jiān)控,充分考慮設備、溫度、壓力等內部因素基礎上,結合原料、市場等外部因素對氨醇聯(lián)產(chǎn)企業(yè)生產(chǎn)進行持續(xù)的成本控制。 本文深入合成氨生產(chǎn)工藝流程,探討了物質流和價值流,構建了資源價值流分析管理體系,對該行業(yè)深入開展循環(huán)經(jīng)濟工作具有較好的指導或借鑒意義。
[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.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F416.7

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本文編號：2356348