会议论文摘要：
As a new developing economy in the 21st century, there have always been concerns about the scientific evaluation of a recycling economy. However, existing methods for the evaluation of a recycling economy focus on physical information, neglect value information; pay much attention to indicator systems, overlook specific case studies, think highly of complicated mathematical models, and make light of practical issues. Furthermore, environmental management indicators, which are widely available in environmental accounting, are not fully utilized and the application is relatively immature. Therefore, the indicator system needs to further complement the enterprise’s environmental management system, especially for enterprises with high pollution and high energy usage.
Based on the principle of material flow analysis and resource value accounting models in enterprise(s), through defining and tracking the value information of resource inputs, consumption, output and disposal in the production process, this paper
