Abstract: Ammonia alcohol cogeneration is one of the pillar categories in chemical industry，the value of flow calculations and analysis has important practical significance for the improvement of existing production processes and environment protection. This article adopts Japanese LIME evaluation system to convert the environmental damage caused by ammonia waste (SO2，CO2，NH3，etc.) to the monetary damage value. At first，the loss was identified by the calculation of value stream to make the hidden losses apparent. According to resource flow consumption and the principle of technical and economic feasibility，by the comprehensive utilization of dualistic evaluation composed of internal cost loss based on accounting principles and the cost of environmental damage based on the assessed monetary value of damage by pollutants，different improvement programs were proposed. Then “economic- environmental” cost-effectiveness comparative assessment was implemented. As indicators of circular economy performance evaluation and basis for improving production processes，resource value flow accounting system can provide a set of analysis，diagnosis and evaluation methods for circular economy of the ammonia industrial development.

Key words: ammonia alcohol cogeneration, circular economy, value stream, resource material flow, carbon dioxide, synthesis, chemical reaction

摘要： 氨醇联产作为化工行业的支柱产业之一，其价值流的计算和分析对于改进现有生产工艺和保护环境有重要现实意义。本文引用日本的LIME值评价体系将合成氨废弃物（SO2、CO2、NH3等）造成的环境损害转化为损害的货币值。首先，通过价值流核算发现损失价值，将隐性损失“显现化”，基于资源流转消耗，综合运用以会计学原理为基础的内部成本损失和以污染物损害货币评估值为基础的环境损害成本的二元评价模型，依据技术和经济可行性相统一的原理，确定不同的改进方案，然后针对改进前后的“经济-环境”成本效益进行对比评估。资源价值流的核算体系作为循环经济绩效评价的指标和改进生产环节的依据，为该产业循环经济的发展提供一套分析、诊断和评价的方法。

关键词: 氨醇联产, 循环经济, 物质流, 资源价值流, 二氧化碳, 合成, 化学反应