摘要
作为资源消耗密集、污染排放严重的"双高"典型产业,造纸企业循环经济发展优化逐渐成为理论界和实务界的探讨重点。目前国内外造纸企业循环经济发展模式的决策优化尚未深入研究,其资源价值流转决策优化研究尚属空白。针对上述不足,本文以岳阳林纸这一典型造纸企业为研究对象,首先采用循环经济价值流转分析方法,利用循环经济价值流转核算体系得到造纸企业各物量中心的成本结果,结合评估指标的相关信息进行综合诊断,以此设计出针对不同潜力改进点的优化方案;其次将层次分析法与灰色局势决策进行融合构建造纸企业循环经济优化模型,对不同方案做出最优决策;最后利用系统动力学对最优决策方案的成本效益变动进行检验;本文研究结论及相关建议对我国造纸行业及企业的可持续发展具有重要的理论与实践价值。
As a special industry of resource intensive and pollution emission, it's important for papermaking enterprise to change its productive mode into circular economy, which has become the focus in both theory and practice fidd. Today papermaking enterprise group gradually becomes a new trend, but the optimization research on circular economy for papermaking enterprise groups in the academic research field has not been widely involved yet. Considering the existing research achievements and the present situation of circulation economy development of papermaking enterprise groups, this paper will use the circular economy value flow analysis method to study the papermaking enterprise groups' new development mode. Overall, this paper has important research significance on the circular economy optimization of the papermaking enterprise group, routes of industry material flow, environmental management and the transfer of resource value. Finally, this paper also makes use of the system dynamics to test the cost effectiveness of the optimal decision scheme mentioned above.
出处
《财务与金融》
2017年第2期56-64,共9页
Accounting and Finance
基金
教育部博士点基金(新教师类)项目(20130162120045)
湖南省自科基金项目(2017JJ3399)
湖南省社科评审委员会一般项目
湖南省社科基金基地项目(16JD67)
关键词
造纸企业
循环经济
价值流
决策
优化
Papermaking Enterprises, Circular Economy, Value Stream, Decision, Optimization