文章根据能源消耗和二氧化碳排放的关系以及能源价值流研究现状,对企业能源进行了界定,建立了企业能源价值流分析方法；在此基础上,以氧化铁红生产为例,对其能源消耗、碳排放路径及价值流转进行了分析,同时计算和诊断了各类能源折算成二氧化碳的成本,提出了相应的优化措施,对其经济效益和环境效益进行了评估。文章认为,企业能源价值流分析有利于降低能源消耗及减少二氧化碳排放量,从而实现经济与环境效益的“双赢”。

Based on the relationship of energy consumption and carbon dioxide emission,research status of energy value stream analysis,this paper firstly define energy of enterprise, then construct energy value stream analysis model based on the input and output of energy. Taking production of iron oxide red as an example to analyze the flow of energy, route of carbon emission and analyze their value stream. At the same time, this paper convert energy to carbon dioxide to count the cost of carbon, and based on these put forward some optimization measures and calculate their effects on enterprise’s cost and environment. This paper argues that analysis of energy value stream can help company reduce energy consumption and carbon dioxide emission then achieves environmental and economic benefits at the same time.

F235.19；X24

基金项目:国家社科一般项目:“园区工业废弃物资源化协同处理中的价值流转与补偿研究”(15BGL147);湖南省社科重点项目:“典型行业（企业）循环经济价值流分析的应用规范研究”(12ZDB59);国家社科重大项目:“基于工业的循环经济价值流分析研究”(11&ZD166);财政部、发改委项目:“低碳经济背景下工业生态园资源价值流转分析及优化研究”(CSCG-HNSZ-DY20131002);国家社科重大项目: “基于国家金属资源安全视角的城市矿产开发利用研究”(14ZDB136)；国家自科青年项目：“基于工业生产领域的企业循环经济价值流分析方法及应用”(71303263)；国家社会科学基金青年项目（13CJY029）。